C.F.P. Props., Inc. v. Roleh, Inc.
| Docket Number: | 2009-CA-00391-COA Linked Case(s): 2009-CA-00391-COA ; 2009-CT-00391-SCT |
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| Court of Appeals: |
Opinion Link Opinion Date: 06-15-2010 Opinion Author: Ishee, J. Holding: Affirmed |
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| Additional Case Information: |
Topic: Real property - Redemption of tax sale - Notice - Section 27-43-3 Judge(s) Concurring: King, C.J., Lee and Myers, P.JJ., Irving, Griffis, Barnes, Roberts and Maxwell, JJ. Non Participating Judge(s): Carlton, J. Procedural History: Summary Judgment Nature of the Case: CIVIL - REAL PROPERTY |
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| Trial Court: |
Date of Trial Judgment: 02-09-2009 Appealed from: Harrison County Chancery Court Judge: Jim Persons Disposition: SUMMARY JUDGMENT GRANTED IN FAVOR OF THE APPELLEE Case Number: C2401-08-0988(1) |
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| Party Name: | Attorney Name: | Brief(s) Available: | ||
| Appellant: | C.F.P. Properties, Inc. |
SUSAN D. MCNAMARA, JEFFREY P. HUBBARD, CHARLES R. WILBANKS, JR. |
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| Appellee: | Roleh, Inc. | HERBERT J. STELLY | ||
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 - Redemption of tax sale - Notice - Section 27-43-3 |
| Summary of the Facts: | Roleh, Inc. was formed in 1963 and listed its registered agent as T.N. Roberts. Roberts died in 2003. Roleh failed to pay the 2003 property taxes for the commercial property; therefore, on August 30, 2004, the property was sold for unpaid taxes to Maitland Investors. Prior to the tax sale, Roleh was the record owner of the commercial building in dispute, and Roberts was still listed as its registered agent even though he had died in 2003. In December 2004, after the sale to Maitland, Roleh was administratively dissolved by the Office of the Mississippi Secretary of State. Roleh had until 2006 to redeem the taxes from the 2004 tax sale to Maitland. The Harrison County Chancery Clerk’s Office mailed its first notice of the expiration of the redemption period to Roleh on April 28, 2006. The notice, which was mailed to the address Roleh had listed with the secretary of state’s office, was returned marked “Returned to Sender not here.” On July 7, 2006, the clerk published notice of the expiration of the redemption period in the local newspaper. Written notice was again sent to Roleh on July 17, 2006. The notice was returned marked “Box Closed No Forwarding Order on File.” The Harrison County tax collector executed a conveyance of land sold for taxes, conveying the property to Maitland. The chancery clerk’s office then executed an affidavit stating its efforts to locate the owner. The affidavit was inadvertently dated February 27, 2006, when it should have been dated February 27, 2007; however, there is no record of the affidavit ever being placed in the tax-sale records. After the property was conveyed to Maitland, Maitland then conveyed it to Rebuild America, Inc., which later conveyed the property to CFP Properties, Inc. Roleh was reinstated by the secretary of state’s office in January 2008. Roleh then changed its registered agent from Roberts to Nancy Wheeler. In April 2008, Roleh filed a motion to set aside the August 30, 2004, tax sale and conveyance. Roleh filed a motion for summary judgment seeking to void the tax sale, which was granted. CFP appeals. |
| Summary of Opinion Analysis: | CFP argues that the chancery clerk’s office gave proper notice of the expiration of the redemption period. CFP also argues that there are genuine issues of a material fact present; that is, different employees of the chancery clerk’s office executed conflicting affidavits, thereby precluding the grant of summary judgment in favor of Roleh. At the time the conveyance was executed, the tax-sale record lacked both the sheriff’s return of process and an affidavit from the chancery clerk detailing the acts of diligent search and inquiry used to determine the correct address of the property owner. Section 27-43-3 requires that notice be given to property owners of a tax sale before a valid tax deed may be issued to the purchaser of the subject property. Under this statute, service of notice must be made by the sheriff, and notice must also be sent by registered or certified mail. It is undisputed that there is no affidavit regarding the act of diligent search and inquiry. This omission renders the tax deed void. |
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