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Appeals court affirms tax sale notice statute unconstitutional

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The Indiana Court of Appeals on Monday affirmed a trial court ruling denying a petition for a tax deed after a Bartholomew County tax sale, finding that the court was correct in ruling that the state’s statutory notice violated the 14th Amendment guarantee of due process.

In M & M Investment Group, LLC v. Ahlemeyer Farms, Inc. and Monroe Bank, 03A04-1112-CC-639, Bartholomew Circuit Judge Stephen R. Heimann denied M&M’s petition for a tax deed after it purchased a property in Columbus at a tax sale for $95,000. Monroe Bank had been the mortgagee, lending Ahlemeyer Farms a total of $750,000 in 2006 and 2007.

The Bartholomew County auditor provided Ahlemeyer Farms notice of tax sale but didn’t provide notice to Monroe Bank before the sale took place.

Indiana Code 6-1.1-24-3(b) says auditors shall mail notice to any mortgagee who annually requests, but states, “However, the failure of the county auditor to mail this notice or its nondelivery does not affect the validity of the judgment and order.”

Even though Monroe Bank had not requested notice of tax sale as the statute describes, the appeals court said it had been denied due process. The court cited Mennonite Board of Missions v. Adams, 462 U.S. 791 (1983), in which the U.S. Supreme Court struck down an earlier version of Indiana pre-tax-sale notice law.

“When a mortgagee has a publicly recorded mortgage, as in the present case, we conclude, under the holdings of both Mennonite and [Jones v. Flowers, 547 U.S. 220 (2006)], that due process requires that the government must supplement notice by publication with pre-tax sale notice mailed to the mortgagee’s last known available address or by personal service, regardless of whether the mortgagee has requested such notice,” Judge James Kirsch wrote in a unanimous opinion.

“We therefore conclude that the Indiana pre-tax sale notice statute violates the Due Process Clause of the Fourteenth Amendment because it does not require the government to provide sufficient notice prior to the tax sale either by mail or by personal service to mortgagees who have publicly recorded mortgages, even if such notice is not requested by the mortgagees, and because it provides that, even if the government fails to mail the requested notice or the notice is undeliverable for some reason, the validity of the tax sale will not be affected,” Kirsch wrote.


 

 

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  1. Someone off their meds? C'mon John, it is called the politics of Empire. Get with the program, will ya? How can we build one world under secularist ideals without breaking a few eggs? Of course, once it is fully built, is the American public who will feel the deadly grip of the velvet glove. One cannot lay down with dogs without getting fleas. The cup of wrath is nearly full, John Smith, nearly full. Oops, there I go, almost sounding as alarmist as Smith. Guess he and I both need to listen to this again: https://www.youtube.com/watch?v=CRnQ65J02XA

  2. Charles Rice was one of the greatest of the so-called great generation in America. I was privileged to count him among my mentors. He stood firm for Christ and Christ's Church in the Spirit of Thomas More, always quick to be a good servant of the King, but always God's first. I had Rice come speak to 700 in Fort Wayne as Obama took office. Rice was concerned that this rise of aggressive secularism and militant Islam were dual threats to Christendom,er, please forgive, I meant to say "Western Civilization". RIP Charlie. You are safe at home.

  3. It's a big fat black mark against the US that they radicalized a lot of these Afghan jihadis in the 80s to fight the soviets and then when they predictably got around to biting the hand that fed them, the US had to invade their homelands, install a bunch of corrupt drug kingpins and kleptocrats, take these guys and torture the hell out of them. Why for example did the US have to sodomize them? Dubya said "they hate us for our freedoms!" Here, try some of that freedom whether you like it or not!!! Now they got even more reasons to hate us-- lets just keep bombing the crap out of their populations, installing more puppet regimes, arming one faction against another, etc etc etc.... the US is becoming a monster. No wonder they hate us. Here's my modest recommendation. How about we follow "Just War" theory in the future. St Augustine had it right. How about we treat these obvious prisoners of war according to the Geneva convention instead of torturing them in sadistic and perverted ways.

  4. As usual, John is "spot-on." The subtle but poignant points he makes are numerous and warrant reflection by mediators and users. Oh but were it so simple.

  5. ACLU. Way to step up against the police state. I see a lot of things from the ACLU I don't like but this one is a gold star in its column.... instead of fighting it the authorities should apologize and back off.

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