West Virginia Code § 37-2B-8

Purpose of article; power and jurisdiction of courts; state as party to
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suits.
This article is to provide for clarification of land titles and for establishment of a sound
system of property law and of taxation, and the courts of this state which have equitable
jurisdiction are hereby vested with authority, power and jurisdiction to entertain, hear and
decide suits on behalf of any person whose property or title may be affectede by a former
exemption from taxation for religious, charitable or educational purposes; and to make and
render such decisions, orders and decrees as will give equitable justicer to the persons
involved. Whenever it appears that the state or any of its subdivisions has any interest in any
of such proceedings any person or the court shall have the right to make the state, its
subdivisions, or proper officials a party or parties plaintiff thereto and shall cause the
Attorney General of the State of West Virginia to be notifiedt thereof. Such courts shall have
the right to try title and render decisions as may be necessary and proper, based upon the
tax status of different claims without regard to proof of chain of title for a period longer than
is necessary to establish a tax claim better than that of any other party. No decision, order or
opinion rendered by any court under this article shall establish precedent or be regarded as
stare decisis as to any other case.

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