Pearson v. Dodd

When appellant failed to pay 1961 real estate taxes pertaining to her one-quarter interest in the oil and gas in 68 acres of land in Kanawha County, W. Va., the interest became subject to transfer to the State under West Virginia statutory procedures that afford notice to the landowner only through the posting of a delinquency list on the county courthouse door and the publication of the list in local newspapers. W. Va. Code §§ HA-2-10a, 11A-3-2 (1974). The interest was sold to the State under these procedures in 1962. West Virginia Code § 11A-3-8 (1974) gave appellant a statutory entitlement…