Lilly v. Duke

MILLER, Justice:

We consider today what notice is constitutionally required prior to the sheriffs sale of real property for delinquent taxes pursuant to W.Va.Code, 11A-3-1, et seq. (1967). Admittedly, the issue presented here is limited, since the statute was amended in 1983 and 1985 to provide for notice by certified mail to comply with Mennonite Bd. of Missions v. Adams, 462 U.S. 791, 103 S.Ct. 2706, 77 L.Ed.2d 180 (1983). 1

On July 12, 1978, the plaintiffs conveyed to Cecil J. Taylor, III, and Faye V. Taylor, his wife, a 23.681 acre tract of land situate in Jackson County. On the same day,…