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WELLS FARGO BANK, N.A. v. UP VENTURES II

No. 34265.

675 S.E.2d 883 (2009)

WELLS FARGO BANK, N.A. Assignee and Successor in Interest to Fleet National Bank, Plaintiffs Below, Appellants, v. UP VENTURES II, LLC, Ironwood Acceptance Company, Palo Verde Trading Company, LLC, Jeffrey E. Hall and Annette L. Hall, Defendants Below, Appellees.

Supreme Court of Appeals of West Virginia.

Decided: March 27, 2009.

Attorney(s) appearing for the Case

Stephen L. Thompson, Esq., Charleston, WV, for Appellant.

Ronald J. Flora, Esq., Milton, WV, for Appellee.

KETCHUM, J.:1

In this appeal from the Circuit Court of Cabell County, we are asked to reverse an order granting summary judgment in favor of the purchaser of a parcel of residential property at a tax sale. The circuit court held that a suit against the purchaser seeking to set aside the tax deed, which was filed more than three years after delivery of the tax deed to the purchaser, is barred by the statute of limitation set forth in

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