Johnson v. Ferguson


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Docket Number: 2010-CA-00220-COA

Court of Appeals: Opinion Link
Opinion Date: 03-29-2011
Opinion Author: Barnes, J.
Holding: Reversed and rendered.

Additional Case Information: Topic: Real property - Unpaid taxes - Redemption of property - Notice - Section 27-43-3 - M.R.C.P. 4 - Sufficiency of clerk's affidavit
Judge(s) Concurring: Lee, C.J., Irving and Griffis, P.JJ., Myers, Ishee, Roberts, Carlton and Maxwell, JJ.
Procedural History: Summary Judgment
Nature of the Case: CIVIL - REAL PROPERTY

Trial Court: Date of Trial Judgment: 01-27-2010
Appealed from: Desoto County Chancery Court
Judge: Percy L. Lynchard, Jr.
Disposition: Summary Judgment Granted in Favor of Ferguson and Final Order Entered to Quiet and Confirm Title in Favor of Ferguson
Case Number: 08-12-2533

  Party Name: Attorney Name:   Brief(s) Available:
Appellant: James E. Johnson




TAYLOR D. BUNTIN III



 
  • Appellant #1 Reply Brief

  • Appellee: Deloris Ferguson MICHAEL KEVIN GRAVES, WILLIAM BRADLEY PALMERTREE  

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    Topic: Real property - Unpaid taxes - Redemption of property - Notice - Section 27-43-3 - M.R.C.P. 4 - Sufficiency of clerk's affidavit

    Summary of the Facts: Deloris Ferguson purchased a 15.5-acre parcel of real property at a tax sale in DeSoto County on August 26, 2005. James E. Johnson was the property owner of record. In September 2008, the parcel was conveyed to Ferguson after the redemption period had expired. Johnson filed a complaint to set aside the tax sale, and Ferguson subsequently filed a complaint to confirm the tax sale. The cases were consolidated for further proceedings. Both Ferguson and Johnson filed motions for summary judgment. The chancery court granted Ferguson’s motion and denied Johnson’s motion. Johnson appeals.

    Summary of Opinion Analysis: 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. The statute governing the owner’s right to notice of redemption is section 27-43-3, which states that if the reputed owner of the property is a resident of Mississippi, notice must be given by registered or certified mail to the owner’s usual physical or mailing address, personal notice in the same manner as in M.R.C.P. 4, and publication in the county where the land is located. If the owner is a non-resident, then personal notice is not required. The statute further states that if the chancery clerk is unable to serve effective notice to the owner after two attempts it shall not be necessary to issue any additional notice but the clerk shall file an affidavit specifying therein the acts of search and inquiry made by him in an effort to ascertain the reputed owner’s street and post office address and said affidavit shall be retained as a permanent record in the office of the clerk and such action shall be noted on the tax sale record. Johnson argues that the chancery clerk failed to satisfy the requirements of the statute as the “affidavit” submitted by the chancery clerk’s office was not a sworn affidavit. Although the document is labeled as an “Affidavit,” it is neither sworn nor notarized. It is only signed by the deputy chancery clerk. Therefore, it is insufficient to meet the statutory requirements of section 27-43-3.


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