CHARLESTON – In the latest twist and turn surrounding the fight over the historic Greenbrier Resort between U.S. Sen. Jim Justice and a Texas-based hotel chain, West Virginia tax officials want a seat at the table with more than $4 million in tax liens on the line.

In a filing Wednesday with the U.S. District Court for the Southern District of West Virginia, attorneys for the West Virginia Tax Division submitted a formal request to intervene in a federal lawsuit before U.S. District Court Judge Frank W. Volk filed last month by White Sulphur Springs Holdings LLC (WSSH) against Sen. Justice, former first lady Cathy Justice, son Jay Justice, and several Justice-owned entities connected to the Greenbrier.

WSSH – a company linked to Texas-based TRT Holdings, the parent company of Omni Hotels and Resort – purchased the remaining loan debt on the Greenbrier owned by Virginia-based Carter Bank and Trust. On March 25, Carter Bank announced the sale of Justice’s Greenbrier loans to WSSH for $289.5 million.

According to previous court filings, representatives of TRT Holdings and the Justice family attempted to negotiate a deal where TRT agreed to forgive $200 million in remaining loan debt in exchange for a 50% stake in the Greenbrier. But that deal fell through, with WSSH deciding to take the matter to federal court.

WSSH is asking a federal judge to appoint a receiver for The Greenbrier Resort and miscellaneous properties, as well as a permanent injunction against the Justice family to prevent further interference in The Greenbrier’s operations. In its filing Wednesday, the Tax Division said it was seeking to join the litigation to safeguard its financial interests.

“Prior to (WSSH) filing suit, (the Justice family) owed millions of dollars in consumer sales and

service taxes they were required to collect and withhold,” wrote state Assistant Attorney General John F. Willems. “The Tax Division has filed multiple tax liens to secure Defendants’ indebtedness. The Tax Division now moves to intervene to protect that interest.”

According to an exhibit filed with the motion to intervene, there are 10 active tax liens, including a lien for not remitting personal income tax collections, placed against the Greenbrier Hotel Corporation dating back to May 2025 through November 2025 totaling more than $4.4 million in back taxes not remitted to the State of West Virginia, including additions and penalties.

According to the filing, the state has already established tax liens against the defendants’ assets to secure payment.

Justice bought the Greenbrier in 2009 from rail company CSX. Since Justice first took office as governor in 2017, Jill Justice — the governor’s daughter — runs the Greenbrier, though Justice is still listed as CEO with Cathy Justice listed as operations advisor at the resort according to previous U.S. Senate financial disclosure reports.

The liens are just another example of multiple issues affecting Justice’s business empire, including multiple incidents of property taxes owed to county governments, courthouse auctions of Justice-owned properties, and multiple lawsuits by vendors and lenders seeking hundreds of millions of dollars in owed loan guarantees.

WSSH has cited these issues in asking Volk to place the Greenbrier and related properties in receivership. TRT Holdings and its president, Blake Rowling, own Omni Hotels and Resorts with more than 50 hotels and luxury properties, including the nearby Omni Homestead Resort in Hot Springs, Va.

In a separate court case filed against TRT Holdings and Carter Bank in Greenbrier County Circuit Court, the Justice family accuses WSSH/TRT Holdings of using confidential information and violating standstill agreements to purchase the Greenbrier’s loans at a discount, then declaring a sham default to seize the property. They also accuse WSSH of putting the jobs of more than 2,000 Greenbrier employees at risk.