Solution One Mortgage, LLC v. Helton

Solution One Mortgage, LLC (hereinafter referred to as “Appellant”) appeals from the March 3, 2004, final order of the Circuit Court of Kanawha County by which Appellant’s appeal from a final decision of the West Virginia Office of Tax Appeals regarding a sales and use tax assessment was dismissed for failure to file the appeal bond required pursuant to West Virginia Code § 11-10A-19 (e) (2000) (Repl.Vol.2003). Appellant contends that the lower court erred as a matter of law by dismissing the administrative appeal against the appellee, Commissioner of the West Virginia Department of Tax and…