Rebuild America, Inc. v. Norris


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Docket Number: 2009-CT-01191-SCT
Linked Case(s): 2009-CA-01191-COA ; 2009-CA-01191-COA ; 2009-CT-01191-SCT

Supreme Court: Opinion Link
Opinion Date: 06-16-2011
Opinion Author: Dickinson, P.J.
Holding: Affirmed

Additional Case Information: Topic: Real property - Notice of tax sale - Section 27-43-3 - Personal service
Judge(s) Concurring: Waller, C.J., Carlson, P.J., Randolph, Lamar, Kitchens, Chandler and Pierce, JJ.
Non Participating Judge(s): King, J.
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: 07-20-2009
Appealed from: Hinds County Chancery Court
Judge: Patricia D. Wise
Disposition: SUMMARY JUDGMENT IN FAVOR OF TIM A. NORRIS SETTING ASIDE THE TAX SALE AND RESULTING TAX DEED OF HIS PROPERTY
Case Number: 2008-1891 W/4

Note: The Mississippi Supreme Court affirmed the Court of Appeals judgment but limited its holding to the facts of the case. The Court of Appeals opinion can be found at http://www.mssc.state.ms.us/Images/HDList/..%5COpinions%5CCO65293.pdf.

  Party Name: Attorney Name:   Brief(s) Available:
Appellant: Rebuild America, Inc.




KIMBERLY PINE TURNER



 

Appellee: Tim A. Norris STEVE YOUNGER  

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Topic: Real property - Notice of tax sale - Section 27-43-3 - Personal service

Summary of the Facts: Tim Norris failed to pay the 2005 property taxes on his Jackson restaurant, so in August 2006, Sass Muni purchased the property in a tax sale. After Norris did not redeem the property within the two-year period provided by section 27-45-3, a tax deed was issued to Sass Muni, which then deeded the property to Rebuild America. When Rebuild America filed a suit to confirm title, Norris - arguing that he was never personally served with notice of the tax sale, as required by Section 27-43-3 - moved for summary judgment to have the tax sale set aside. The chancellor granted summary judgment and set the tax sale aside, and Rebuild America appealed. The Court of Appeals affirmed. The Supreme Court granted certiorari.

Summary of Opinion Analysis: Section 27-43-3 generally requires the chancery clerk to provide notice of tax sale to the property’s reputed owner in three forms: by personal notice as summons issued from the courts are served, by mail at his usual street address, and by publication in a public newspaper of the county in which the land is located. The Court of Appeals stated that “All three requirements must be met for the redemption notice to be complete and in accordance with the statute.” But the requirement of all three methods of notice is not absolute in all cases. Under circumstances where the clerk and sheriff have complied with the duties herein prescribed for them, the tax sale may be confirmed, even though the owner never received actual notice of the tax sale. However, this case does not involve that situation. Here, the sheriff did not effect personal service as required, despite knowing Norris’s correct home address.


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