Curtis v. Carter, et al.


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Docket Number: 2002-CT-02036-SCT
Linked Case(s): 2002-CA-02036-COA ; 2002-CT-02036-SCT

Supreme Court: Opinion Link
Opinion Date: 06-23-2005
Opinion Author: Waller, P.J.
Holding: Affirmed in Part; Reversed and Remanded in Part

Additional Case Information: Topic: Real property - Notice of tax sale - Section 27-43-5 - Necessary parties - Section 27-43-3
Judge(s) Concurring: Smith, C.J., Cobb, P.J., Carlson, Dickinson and Randolph, JJ.
Non Participating Judge(s): Diaz, J.
Dissenting Author : Easley, J.
Concur in Part, Dissent in Part 1: Graves, J., Concurs in Part and Dissents in Part Without Separate Written Opinion
Procedural History: Summary Judgment
Nature of the Case: CIVIL - OTHER
Writ of Certiorari: Granted
Appealed from Court of Appeals

Trial Court: Date of Trial Judgment: 10-23-2001
Appealed from: Jackson County Chancery Court
Judge: Jaye A. Bradley, Sr.
Disposition: The trial court granted summary judgment to the Appellees.
Case Number: 99-2064-JB

Note: The supreme court affirmed the trial court's judgment which sets aside the tax sale as to the lienholders' interests only and reversed the trial court's judgment insofar as it set aside the entire tax sale and remanded this case to the trial court for further proceedings.

  Party Name: Attorney Name:  
Appellant: W. B. Curtis, Jr.




DAVID A. WHEELER



 

Appellee: Robert A. Carter, Sr., Dieter Hase and Elisabeth Hase BILLY PARLIN  

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Topic: Real property - Notice of tax sale - Section 27-43-5 - Necessary parties - Section 27-43-3

Summary of the Facts: In 1992, the City of Ocean Springs held a tax sale for taxes due for 1991. W.B. Curtis, Jr. bought some property at the tax sale. The property was not redeemed, and in 1994, the City Clerk issued a “City Clerk's Conveyance, Land Sold for Taxes” to Curtis. At the time of the clerk’s conveyance, the following persons had ownership interests in the property: Travis Traylor Lewis, Darla G. Lewis, Milton T. Cox, Deanna Cole, Robert A. Carter, Fred Burns and Teri D. Burns. The following persons were lienholders: Dieter Hase, Elisabeth Maclin Hase and Robert A. Carter. Carter, Dieter and Elisabeth Hase filed suit and a motion for summary judgment to set aside the tax sale because of insufficient statutory notice. The chancellor set aside the entire tax sale, and, on appeal, the Court of Appeals affirmed the chancellor. The Supreme Court granted certiorari.

Summary of Opinion Analysis: Section 27-43-5 requires that a chancery clerk examine all deeds, mortgages and deeds of trust pertaining to the subject property and then send notice of the impending sale via certified mail, return receipt requested, to all lienholders. It is undisputed that Carter received a notice but that it was not sent by certified mail. Therefore, the chancellor was correct in setting aside the tax sale insofar as it pertained to Carter’s interests. It is further undisputed that no notice was sent to the Hases. Therefore, the chancellor was correct in setting aside the tax sale insofar as it pertained to the Hases’ interests. Section 27-43-3 provides that notice shall be served on anyone with ownership interests. The record neither shows whether or not process was issued for the persons with ownership interests nor whether or not these persons were served with process, but none of these persons (except for Robert A. Carter) have been made parties to this proceeding. The chancellor erred in setting aside the entire tax sale because certain necessary parties were not before the court, and the Court of Appeals erred in affirming the chancellor’s judgment in its entirety.


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