Rush, et al. v. Wallace Rentals, LLC


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Docket Number: 2002-CA-00193-SCT

Supreme Court: Opinion Link
Opinion Date: 02-06-2003
Opinion Author: Carlson, J.
Holding: Affirmed

Additional Case Information: Topic: Real property - Validity of tax sale - Legal notice - Section 27-43-3
Judge(s) Concurring: Smith, P.J., Waller, Cobb and Easley, JJ.
Dissenting Author : Graves, J. DISSENTS WITHOUT SEPARATE WRITTEN OPINION.
Dissenting Author : Pittman, C.J.
Dissent Joined By : McRae, P.J., and Diaz, J.
Procedural History: Bench Trial
Nature of the Case: CIVIL - STATE BOARDS AND AGENCIES

Trial Court: Date of Trial Judgment: 12-18-2001
Appealed from: Lauderdale County Chancery Court
Judge: Sarah P. Springer
Disposition: The chancellor held that a tax sale was valid.
Case Number: 01-0056-S

Note: SMITH, P.J., WALLER, COBB AND EASLEY, JJ., CONCUR. GRAVES, J., DISSENTS WITHOUT SEPARATE WRITTEN OPINION. PITTMAN, C.J., DISSENTS WITH SEPARATE WRITTEN OPINION JOINED BY McRAE, P.J., AND DIAZ, J.

  Party Name: Attorney Name:  
Appellant: O. C. Rush and Eloise Moffite




WALTER T. ROGERS



 

Appellee: Wallace Rentals, LLC JOHN E. HOWELL  

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Topic: Real property - Validity of tax sale - Legal notice - Section 27-43-3

Summary of the Facts: Following the expiration for the date of redemption, Wallace Rentals, LLC, the tax sale purchasers of the property in question, recorded a tax deed in the chancery clerk's office. Wallace Rentals filed suit to confirm the tax sale and cancel cloud on the title. Eloise Moffite, the previous owner, disputed the validity of the sale. The chancellor upheld the validity of the sale, and Moffite appeals.

Summary of Opinion Analysis: Moffite argues that the legal notice publications appeared in the name of the person who deeded her the property and that the failure to list her as record title holder makes the tax sale void. She also argues that notices mailed to her house were returned "not delivered" or "not found" and that she never received actual notice of the expiration of the redemption period. Section 27-43-3 requires the filing of an affidavit specifying the acts of search and inquiry regarding efforts to ascertain the landowner’s street address and post office address, but provides that the failure of the landowner to actually receive statutory notice shall not render the title void as long as the clerk and sheriff have complied with their prescribed duties. In this case, the chancery clerk and her staff strictly complied with the applicable statutes. In addition, Moffite allowed her first cousin to purchase the property in Moffite’s name and Moffite then placed her daughter’s address on the deed as her correct mailing address. In spite of a partially false clerk’s affidavit, the facts and circumstances of this case support the findings of the chancellor. The clerks were diligent in their search. They consulted current phone directories, consulted the tax collector's office for car tags, reviewed the homestead exemption roll in the tax assessor's office, checked the quitclaim deed, and sent the notice to the address on the deed.


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