In furtherance of the policy declared in section one, article three of this chapter, it is the intent and purpose of the Legislature to provide reasonable opportunities for delinquent taxpayers to protect their interests in their lands and to provide reasonable remedies in certain circumstances for persons with interests in delinquent and escheated lands.
W. Va. Code § 11A-4-1
Declaration of legislative purpose
Applied in 2 court decisions — leading case 226 W. Va. 497 - Reynolds v. Hoke (2010)
Most recently applied in SER Southland Properties, LLC v. Hon. David R. Janes, Judge (March 2018)
Official source: West Virginia Legislature. Reproduced from public-domain West Virginia statutes; confirm against the official source for the current text. Not legal advice.