Harrison County Commission votes to proceed with tax-sale resolution for Charles Pointe parcels after heated debate

The Harrison County Commission voted on May 7 to adopt a resolution directing that property taxes and 2023 CED (Community Economic Development) assessments for certain parcels in the Charles Pointe development proceed toward collection and sale.

The vote followed more than two hours of discussion about letters from the West Virginia State Auditor’s office that had removed multiple tax-certification tickets from an upcoming May 15 tax sale. Commissioners and county counsel debated whether the auditor’s office had properly consulted the county and Municap, the county’s district billing administrator, before suspending certifications.

Commissioners said the bondholder for parts of Charles Pointe has repeatedly deferred and forborne in prior years and that those accommodations ended in 2023, leaving outstanding 2023 assessments due. At the meeting, a county representative said Municap had been asked to review allocations of tax increment (TIF) revenues and had not yet identified a significant discrepancy.

A participant on Zoom who identified themself as “Tommy” said the bondholder wanted the sale to proceed for the 2023 assessments only. County legal counsel and other commissioners said they were concerned about statutory notice requirements, referencing West Virginia Code provisions discussed at the meeting and the sheriff’s statutory role in notifying property owners of liens. One commissioner raised West Virginia Code “11A-3-2” and “11A-3-44” during the remarks; county counsel advised that any step inconsistent with the state auditor’s action could raise legal issues.

After extended remarks from commissioners and county counsel, the commission considered two motions during separate roll calls: a motion to take no action and a motion to adopt the resolution presented by county legal staff. The record shows commissioners voted on both motions; the commission ultimately recorded the motion to adopt the resolution as carried. A point of order afterward noted ambiguity about whether one commissioner’s silence had been recorded as an affirmative vote; the chair confirmed the vote as affirmative and declared the motion carried.

The meeting record shows commissioners also discussed the possibility of a forbearance arrangement or restructuring to address bondholder concerns; one commissioner said they had received a late call from the bondholder’s attorney indicating a possible forbearance that could permit further negotiations. County counsel said Municap and county staff had not yet completed a full allocation review and that the auditor’s office had sent a letter dated April 25 removing certain certifications from the sale calendar.

Discussion vs. decision: commissioners explicitly distinguished ongoing review and potential negotiation (discussion) from the formal act of adopting the resolution directing collection of the listed 2023 assessments (formal action). The commission’s adopted resolution applies to the specific parcel(s) named in the agenda item; county staff recorded that one set of tickets (Genesys/Genesis) had been the immediate subject of auditor action and that the resolution before the commission related principally to that matter.

What happens next: county legal staff and the sheriff’s tax office were directed to proceed consistent with the commission’s resolution and to coordinate further with the auditor’s office and Municap where required; commissioners said they expected additional follow-up if new information or forbearance offers were presented.

Ending: The commission’s action does not itself override or rescind the state auditor’s prior notice to suspend certifications; the record shows county counsel and commissioners discussed the legal limits of the commission’s authority and the practical need to coordinate with the auditor’s office and Municap on any subsequent enforcement steps.