Viking Investments, LLC v. Addison Body Shop, Inc., et al.
| Docket Number: | 2005-CA-01099-COA | |
| Court of Appeals: |
Opinion Link Opinion Date: 06-13-2006 Opinion Author: IRVING, J. Holding: Affirmed |
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| Additional Case Information: |
Topic: Real property - Tax sale - Notice of expiration of redemption period - Section 27-43-3 - Service - M.R.C.P. 4 Judge(s) Concurring: KING, C.J., LEE AND MYERS, P.JJ., SOUTHWICK, CHANDLER, GRIFFIS, BARNES, ISHEE AND ROBERTS, JJ. Procedural History: Bench Trial Nature of the Case: CIVIL - REAL PROPERTY |
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| Trial Court: |
Date of Trial Judgment: 05-12-2005 Appealed from: Hinds County Chancery Court Judge: Denise Owens Disposition: DECLARED TAX SALE VOID Case Number: G-2004-552 O/3 |
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| Party Name: | Attorney Name: | |||
| Appellant: | VIKING INVESTMENTS, LLC D/B/A TRADEMARK
TITLE SERVICES |
JOHN DENVER FIKE |
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| Appellee: | ADDISON BODY SHOP, INC., CURTIS T. ADDISON, INDIVIDUALLY AND D/B/A ADDISON BODY SHOP, INC., AND CENTRAL MISSISSIPPI PLANNING AND DEVELOPMENT DISTRICT | HARRY JONES ROSENTHAL, TOMMIE LEE STINGLEY |
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Synopsis provided by:  If you are interested in subscribing to the weekly synopses of all Mississippi Supreme Court and Court of Appeals hand downs please contact Tammy Upton in the MLI Press office. |
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| Topic: | Real property - Tax sale - Notice of expiration of redemption period - Section 27-43-3 - Service - M.R.C.P. 4 |
| Summary of the Facts: | The property which is the subject of this litigation was conveyed to Addison Body Shop, Inc. by a warranty deed. Due to unpaid ad valorem taxes for the year 2000, the subject property was sold at a tax sale to Viking Investments, LLC. on August 27, 2000. On September 22, 2003, the chancery clerk executed a tax deed to Viking. On April 7, 2004, Viking filed a complaint to confirm tax title. On May 13, 2004, Addison filed his answer to the complaint. The chancery court found that Addison was not given adequate notice of the expiration of the redemption period and, therefore, declared the tax sale of Addison’s property void. Viking appeals. |
| Summary of Opinion Analysis: | Viking argues that since Addison was properly served with notice by certified mail and publication and neither was returned not found, the chancery clerk specifically complied with the dictates of section 27-43-3 and, thus, the tax sale was valid. Addison argues that the sheriff failed to perfect personal service of the redemption notice because the deputy sheriff served the notice by posting it to Addison’s property. When property is sold for unpaid county or municipal ad valorem taxes, the property owner must be given notice of his right to redeem the property within 180 days of, but no less than 60 days prior to, the expiration of the redemption period. Section 27-43-3 requires redemption notice be given by personal service, by mail, and by publication in an appropriate newspaper. In order for a redemption notice to be complete and in accordance with the statute, all three requirements must be met. In the present case, it is uncontradicted that the chancery clerk met two of the three redemption notice requirements by mailing a copy of the notice to Addison via certified mail and by publishing the notice in The Clarion-Ledger newspaper within the statutorily prescribed time frame. However, the personal service that Addison received did not meet the statutory requirements. M.R.C.P. 4 dictates how summons issued from the courts are to be served. The record indicates that the deputy sheriff posted the notice to Addison’s business when he was unable to successfully locate Addison on the premises. Posting a notice to the property when the intended recipient cannot be located is clearly not one of the methods for perfecting personal service under Rule 4. Therefore, the chancery court was correct in its ruling that the tax sale of Addison’s property was void. |
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