Litigation and Controversy - Tax Municipal Law Tax Law
Floyd McKinley Sayre
Recognized in Best Lawyers since 2012 Awarded Practice Areas
Biography
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.
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.
Overview
- Gender: Male
- West Virginia University, MBA, graduated 1997
- University of Arkansas, J.D., graduated 1986
- West Virginia University, BSBA, graduated 1983
- Maryland, Maryland State Bar
- West Virginia, The West Virginia State Bar
- 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
- Maryland, Maryland State Bar
- West Virginia, The West Virginia State Bar
- 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
- West Virginia University, MBA, graduated 1997
- University of Arkansas, J.D., graduated 1986
- West Virginia University, BSBA, graduated 1983
- Gender: Male
Client Testimonials
Awards & Focus
Named "Lawyer of the Year" by Best Lawyers® for:
- Litigation and Controversy - Tax, Morgantown (2022)
- 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® 2026 for work in:
- Litigation and Controversy - Tax
- Municipal Law
- Tax Law
Additional Areas of Practice:
- Cannabis Law
- Gaming Law
- Leisure and Hospitality Law
- Litigation - Municipal
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)
News & Media
Case History
Cases
- 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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