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Lawyer Profile

Image of Floyd McKinley Sayre

Floyd McKinley Sayre

Bowles Rice LLP
  • Recognized Since:
    2012
  • Recognized in:
    Litigation and Controversy - Tax
    Municipal Law
  • Law School:
    University of Arkansas
  • Lawyer Page:
    http://www.bowlesrice.com/Atto...
  • Website:
    http://www.bowlesrice.com
  • Phone Number:
    (304) 264.4226
  • E-mail:
    ksayre@bowlesrice.com
  • Gender:
    Male
  • Location:
    101 South Queen Street
    Martinsburg, WV 25401
"Kin Sayre continues to provide mandated training for the Municipal Courts in WV. He has developed the instruction manual for the State Municipal League and continues to do a tremendous job on continuing education updates as well as the elementary practice/ procedure to answer the state mandated requirements. His understanding of the local government operations make him a resource we choose not to be without."

-Lisa Dooley (West Virginia Municipal League), Charleston

"If Floyd M. Sayre could be cloned, his firm would be No. 1 in the nation. His level of knowledge is unmatched and his ability to develop, lead and deliver training seminars is remarkable. Evaluations from his training are always at the top."
  • Lawyer Bio
  • Client Comments
  • Lawyer Practice Areas
  • Firm Details
  • Case History

Lawyer Bio

Floyd McKinley "Kin" Sayre is a partner in the Bowles Rice Martinsburg office.  He is the leader of the firm’s Tax Practice Group and concentrates his practice in the areas of commercial and finance law, tax, government relations, gaming and hospitality and small business development.  He is also a certified public accountant.  

Mr. Sayre currently serves as the city attorney for Martinsburg, West Virginia. He also served as the city attorney for the city of Beckley, West Virginia, from 1989 to 1996 and is a past attorney for the West Virginia State Tax Department.  He is a former adjunct faculty member of Bluefield State College and Concord University. 

He authored “Municipal Law: West Virginia State Bar Practice Handbook” and has been a presenter for Continuing Legal and Professional Education Seminars on topics including:  tax; municipal law, eminent domain, real estate and taxation.  

Mr. Sayre has served on the Real Estate, Zoning and Land Use Committee of the West Virginia State Bar since 1999.  He is a member of the West Virginia State Bar Board of Governors, the West Virginia Ethics Commission and the Young Lawyers Executive Committee.  He formally served on the West Virginia Home Rule Board and Eastern Panhandle Inland Port Coalition.

He earned his bachelor of science in 1983 and his master of business administration in 1997, both from West Virginia University.  He received his law degree from the University of Arkansas in 1986.  Mr. Sayre is admitted to practice before the Supreme Court of Appeals of West Virginia and Maryland, the U.S. Court of Appeals for the Fourth Circuit and the U.S. District Courts for the Northern and Southern Districts of West Virginia and the federal tax courts.  He is a member of the West Virginia and Maryland State Bar.
Read more on firm website
  • Education
  • Bar Admissions
  • Affiliations
  • Award List
  • Lawyer of the Year Badge
  • Lawyer of the Year Badge
  • Lawyer of the Year Badge

Education:

  • West Virginia University, MBA, graduated 1997
  • University of Arkansas , J.D., graduated 1986
  • West Virginia University, BSBA, graduated 1983

Bar Admissions:

  • Maryland, Maryland State Bar
  • West Virginia, The West Virginia State Bar

Affiliations:

  • Alliance of Alcohol Industry Attorneys & Consultants - Member
  • National Association of Licensng and Compliance Professionals - Associate Member
  • City of Martinsburg - City Attorney
  • Eastern Panhandle Inland Port Coalition - Secretary - Treasurer
  • West Virginia Municipal Attorneys Association - Member
  • West Virginia Municipal Judges Association - Member
  • West Virginia Public Accountants Association - Member
  • West Virginia Society of Certified Public Accountants - Member

Named "Lawyer of the Year" by Best Lawyers for:

  • Litigation and Controversy - Tax, Morgantown (2020)
  • Litigation and Controversy - Tax, Morgantown (2016)
  • Litigation and Controversy - Tax, Morgantown (2012)
 

Recognized in The Best Lawyers in America for work in:

  • Litigation and Controversy - Tax
  • Municipal Law
 

Awards:

  • Named Best Lawyers' "2012 Litigation & Controversy - Tax Lawyer of the Year" for Martinsburg, West Virginia
  • Named to Best Lawyers in America (Litigation & Controversy - Tax)
 

Lawyer Client Comments

"Kin Sayre continues to provide mandated training for the Municipal Courts in WV. He has developed the instruction manual for the State Municipal League and continues to do a tremendous job on continuing education updates as well as the elementary practice/ procedure to answer the state mandated requirements. His understanding of the local government operations make him a resource we choose not to be without."

Lisa Dooley, West Virginia Municipal League, Charleston

"If Floyd M. Sayre could be cloned, his firm would be No. 1 in the nation. His level of knowledge is unmatched and his ability to develop, lead and deliver training seminars is remarkable. Evaluations from his training are always at the top."

Lawyer Practice Areas

Key: Awarded in Best Lawyers Not Currently Awarded for this Area in Best Lawyers

Firm Details

Image for Bowles Rice LLP View Firm Profile
Bowles Rice LLP
http://www.bowlesrice.com
 
Headquarters
600 Quarrier Street
Charleston, WV 25301
(304) 347.1100
7 Office Locations
in 1 Country

United States

United States

Pennsylvania

Pennsylvania

Canonsburg, PA

Southpointe Town Center, Suite 200

1800 Main Street

Canonsburg, PA 15317

United States

(724) 514.8915

Get Directions

Virginia

Virginia

Winchester, VA

480 West Jubal Early Drive, Suite 130

Winchester, VA 22601

United States

(540) 723.8877

Get Directions

West Virginia

West Virginia

Martinsburg, WV

101 South Queen Street

Martinsburg, WV 25401

United States

(304) 264.4200

Get Directions

Morgantown, WV

University Town Center, Suite 400

125 Granville Square

Morgantown, WV 26501

United States

(304) 285.2500

Get Directions

Parkersburg, WV

United Square, Fifth Floor

501 Avery Street

Parkersburg, WV 26101

United States

(304) 485.8500

Get Directions

Wheeling, WV

1217 Chapline Street

Wheeling, WV 26003

United States

(304) 230.1800

Get Directions

Lawyer Case History

IN RE: THE PETITION OF THE CITY OF BECKLEY 194 W Va. 423 460 S.E. 2d 669

Volunteer fire departments brought writ of certiorari challenging county commission's approval of city's petition for annexation
through minor boundary adjustment. The Circuit Court, Raleigh County, Robert A. Burnside, J., found departments lacked standing,
but granted relief through writ of prohibition after determining area to be annexed did not meet requirements of minor boundary adjustments.
City appealed. The Supreme Court of Appeals, Miller, J., Retired, sitting by temporary assignment, held that:
(1) departments lacked standing to appeal commission's order, and
(2) circuit court erred in determining that commission acted unreasonably and exceeded its jurisdiction by granting annexation
through minor boundary adjustments. Reversed and remanded with directions.

IN RE: THE TAX ASSESSMENT AGAINST PURPLE TRUTLE, LLC v. GOODEN 223 W.Va. 755, 679 S.E.2d 587

Taxpayers appealed decision of county board of equalization and review that affirmed property tax assessments
regarding subdivision lots. The Circuit Court, Berkeley County, David H. Sanders, J., granted summary judgment in favor of taxpayers.
Assessor appealed. The Supreme Court of Appeals held that where the petition for appeal, though presented to circuit court during designated
30-day period, is not accompanied by record from board's proceedings and such record is not provided within 30 days,
appeal has not been properly perfected and must be refused.

YOUNG v. MCINTYRE 223 W.Va. 60, 672 S.E.2d 196

Decedent's son, individually and as administrator of decedent's estate, brought action to quiet title
to a one-half undivided interest in property. Decedent's former wife filed motion for summary judgment.
The Circuit Court, Berkeley County, Gray Silver, III, J., granted former wife's motion, and son appealed. 
the Supreme Court of Appeals, Benjamin, J., held that:
(1) real estate settlement agreement incorporated into divorce decree did not constitute an equitable conversion;
(2) settlement agreement created a valid agreement to sell; and
(3) as a matter of first impression, decree and incorporated property settlement agreement severed joint tenancy.

GRIFFITH V. CONAGRA BRANDS, INC., West Virginia supreme Court of Appeals No. 11–0252, May 24, 2012

Assessments against a foreign licensor for West Virginia corporation net income and business franchise tax,
on royalties earned from the nation-wide licensing of food industry trademarks and trade names, satisfied neither
“purposeful direction” under the Due Process Clause nor “significant economic presence”
under the Commerce Clause, where the foreign licensor, with no physical presence in this State,
did not sell or distribute food-related products or provide services in West Virginia and where:
(1) all products bearing the trademarks and trade names were manufactured solely by unrelated or
affiliated licensees of the foreign licensor outside of West Virginia,
(2) the foreign licensor did not direct or dictate how its licensees distributed the products and
(3) the licensees, operating no retail stores in West Virginia, sold the products only to wholesalers and retailers in this State.
 
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