McDowell County Property Sold for Delinquent Taxes, Redemption Deadline Set for 2026

A McDowell County property in the Adkin District has been sold to Roller Coaster Resources LLC after its listed owner, Pine Oak LLC, fell delinquent on taxes, triggering a statutory redemption process that gives interested parties until May 25, 2026, to reclaim the land or permanently lose it.

The formal notice, dated April 2 and signed by Christal G. Perry, Deputy Commissioner of Delinquent and Nonentered Lands of McDowell County, identifies the parcel as number 17-0052 and sets a total redemption figure of $1,291.29. That sum covers the delinquent taxes plus statutory fees accumulated under West Virginia's tax-sale procedures. Payment must be made in cashier's check or certified funds, delivered to the county sheriff's office.

Pine Oak LLC is the named party in the notice and holds the primary right of redemption before the May 25 deadline. Any other party with a legal interest in the Adkin District parcel also retains the right to step forward before that date. After it passes, Roller Coaster Resources LLC becomes eligible to receive a formal deed transfer under state law, extinguishing prior ownership claims.

Parties seeking guidance on the redemption process were directed in the notice to contact the West Virginia State Auditor's County Collections Division, which administers county-level delinquent land collections statewide.

The $1,291.29 at stake is a modest figure by most measures, but the procedural consequence is absolute: miss the deadline, and the deed moves. That dynamic is not unusual in McDowell County, where former coal-era property maps carved the land into small, dispersed parcels that have changed hands, sat idle, or accumulated tax arrears across generations. Parcel 17-0052 fits that pattern.

For the county, these transfers carry competing implications. Tax-delinquent parcels that sell and get redeemed or developed can restore a property to the active tax base. Those that pass to outside purchasers and sit unimproved can reduce neighborhood stability and complicate long-range land-use planning. In a county still working to hold its population and attract reinvestment, the fate of individual parcels, however small, feeds into larger questions about whether land eventually returns to productive use.

Residents or property owners who believe they have an interest in Parcel 17-0052 or face similar notices should contact the McDowell County offices named in the notice or reach the West Virginia State Auditor's County Collections Division directly. The May 25, 2026, deadline is set in statute and does not extend automatically.