City of Parkersburg v. Carpenter

PER CURIAM: 1

The Auditor of the State of West Virginia appeals a June 11, 1997 order of the Circuit Court of Wood County that allowed a City of Parkersburg demolition lien on a certain piece of real estate to take priority over property tax liens of the State Auditor and a judgment lien of St. Joseph’s Hospital of Parkersburg. Appellant State Auditor argues that the circuit court erred in applying the doctrine of equitable subordination. For reasons explained below, we reverse the circuit court.

I

On July 13, 1995, the City of Parkersburg (“City”) notified Rosemariea C. Carpenter, 2 the Auditor…