Ancient Energy, Ltd. v. Ferguson, 806 S.E.2d 154

Ancient Energy purchased a tax lien on certain mineral interests at a deputy-commissioner auction on Sept. 19, 2011, and a deed conveying title to Bowyer and Dickey was recorded March 8, 2012.
Assessor Outright entered the property on the county land books in the names of Dickey and Bowyer in June 2012; they paid the 2013 tax invoice but were later told 2011 and 2012 taxes remained unpaid and were billed for those years.
Petitioners argued they were not liable for 2011–2012 taxes because the property had been “sold” to the State and thus no taxes could be extended while State owned it (citing W. Va. Code § 11-4-13).
Respondents argued the property was merely "certified" to the State Auditor after the sheriff’s unsold sale, title remained with the original owner until the deputy commissioner conveyed a deed, and the purchasers’ deed relates back to the year of assessment under W. Va. Code § 11A-3-62.
The circuit court converted a Rule 12(c) motion to summary judgment after Assessor Outright’s affidavit that 2011–2013 assessments were entered and certified in Feb. 2013; the court held petitioners’ title related back to July 1, 2004, making them liable for 2011–2012 taxes.
The Supreme Court of Appeals affirmed, holding the specific tax-sale statutes control and petitioners’ title related back to the year of assessment, so 2011–2012 taxes were properly assessed against them.

Issue	Plaintiff's Argument	Defendant's Argument	Held
Whether petitioners liable for 2011–2012 taxes after purchasing tax lien and securing deed	Property was "purchased by the State" earlier so no taxes could be extended for those years; petitioners not owners liable then	Tax statutes treat unsold sheriff sales as "certified" to Auditor (not State ownership); purchaser’s deed relates back to year of assessment, making purchasers liable	Held for defendants: deed relates back to assessment year under § 11A-3-62; petitioners liable for 2011–2012 taxes
Whether general statute (W. Va. Code § 11-4-13) precludes back taxes when State involved	§ 11-4-13 bars extending taxes on land "purchased for the State" so it should apply	§ 11-4-13 is a general statute and does not control because specific 1994 tax-sale scheme changed State ownership; property was not "purchased by the State" at sheriff sale	Held for defendants: specific tax-sale statutes control; § 11-4-13 inapplicable because title did not vest in State upon certification

Mingo County Redevelopment Authority v. Green, 207 W.Va. 486, 534 S.E.2d 40 (discusses post-1994 tax-sale scheme and certification to Auditor)
Lilly v. Duke, 180 W.Va. 228, 376 S.E.2d 122 (due process notice requirements for tax sales)
Mennonite Bd. of Missions v. Adams, 462 U.S. 791 (constitutional notice standards for tax sales)
Tulsa Prof’l Collection Servs., Inc. v. Pope, 485 U.S. 478 (due process notice precedent)
Aetna Casualty & Surety Co. v. Federal Ins. Co. of New York, 148 W.Va. 160, 133 S.E.2d 770 (summary judgment standards)
Appalachian Power Co. v. State Tax Dep’t of W. Va., 195 W.Va. 573, 466 S.E.2d 424 (statutory interpretation—plain meaning rule)