City of Bruce v. Borrego Springs Bank, N.A.
| Docket Number: | 2011-CA-00276-COA Linked Case(s): 2011-CA-00276-COA |
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| Court of Appeals: |
Opinion Link Opinion Date: 03-20-2012 Opinion Author: Griffis, P.J. Holding: Affirmed |
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| Additional Case Information: |
Topic: Real property - Tax sale - Redemption notice - Section 27-43-3 Judge(s) Concurring: Lee, C.J., Irving, P.J., Barnes, Ishee, Roberts, Carlton, Maxwell, Russell and Fair, JJ. Procedural History: Summary Judgment Nature of the Case: CIVIL - REAL PROPERTY |
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| Trial Court: |
Date of Trial Judgment: 01-21-2011 Appealed from: Calhoun County Circuit Court Judge: Andrew K. Howorth Disposition: SUMMARY JUDGMENT GRANTED TO APPELLEE AND TAX SALE VOIDED Case Number: CV2009-000026 |
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| Party Name: | Attorney Name: | Brief(s) Available: | ||
| Appellant: | City of Bruce |
JEFFREY CARTER SMITH |
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| Appellee: | Borrego Springs Bank, N.A. | STEPHAN L. MCDAVID | ||
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 - Tax sale - Redemption notice - Section 27-43-3 |
| Summary of the Facts: | Borrego Springs Bank, N.A. filed suit to hold the tax deed issued by the City of Bruce void and declare Borrego’s property to be free of any encumbrances. The circuit judge declared the tax sale void because the City had failed to meet the statutory notice requirements under section 27-43-3. The City appeals. |
| Summary of Opinion Analysis: | The City argues it substantially complied with the statutory requirements, and Borrego received actual notice. Statutes dealing with land forfeitures for delinquent taxes should be strictly construed in favor of the landowners. Any deviation from the statutorily mandated procedure renders the sale void. Section 27-43-3 requires redemption notice to be given by personal service, by mail, and by publication in an appropriate newspaper. All three requirements must be met for the redemption notice to be complete and in accordance with the statute. Here, the record is clear the municipal clerk failed to publish the redemption notice in the county newspaper forty-five days before the redemption period expired. Thus, the statutory notice requirement was not met, and the circuit judge did not err as a matter of law by voiding the tax sale. |
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