ILNews

Court: Buyer's remorse doesn't entitle refund

Jennifer Nelson
January 1, 2007
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An Indiana Supreme Court ruling reinforces the phrase "buyer beware" during tax sales, affirming that a purchaser at a tax sale who doesn't seek a tax deed as required under Indiana Code is not entitled to a partial refund of the purchase price.

In the case In Re: Parcels Sold for Delinquent Taxes, Vanderburgh County Auditor et al. v. Michiana Campgrounds, LLC, 82S01-0701-CV2, the Supreme Court yesterday reversed the trial court's grant of Michiana's motion for a refund of the purchase price of three properties it purchased in a tax sale, minus a 25 percent penalty. Vanderburgh County refused to refund the money, arguing Michiana didn't meet the requirements under Indiana Code to receive a refund.

Under Indiana Code, purchasers at a tax sale are able to receive refunds of the purchase price minus 25 percent of the price if the purchaser follows the requirements under Indiana Code to obtain a tax deed but are refused the deed by the court.

In this case, Michiana never attempted to ask for a tax deed on three of the properties it purchased before it asked for a refund of the properties, minus the 25 percent penalty. The county auditor refused to issue a refund because Michiana chose to not follow the necessary steps under Indiana Code to be entitled to the refund. Both the trial court and the Court of Appeals ordered Vanderburgh County to refund the purchase prices minus the 25 percent penalty, citing I.C. 6-1.1-25-4.6(d).

The county argued Michiana shouldn't receive the refund because according to that statute, refunds are only granted if the purchaser has filed a petition for a tax deed. Because Michiana issued the first notice under section 4.5, but did not fulfill the requirements under section 4.6, Michiana should not receive a refund of any amount.

The Supreme Court ruled that tax sale purchasers have to make a "bona fide attempt" to comply with requirements under Indiana Code to obtain a refund. Because Michiana never applied for a tax deed, it couldn't be denied one by the court, which would enable the company to receive the refund minus the penalty. "We think that the statutory reference to 'refusal' purposefully limits refunds to purchasers who go to the time and expense of seeking a deed. Buyer's remorse is not a basis for a refund," wrote Justice Theodore Boehm.
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  1. A traditional parade of attorneys? Really Evansville? Y'all need to get out more. When is the traditional parade of notaries? Nurses? Sanitation workers? Pole dancers? I gotta wonder, do throngs of admiring citizens gather to laud these marching servants of the constitution? "Show us your billing records!!!" Hoping some video gets posted. Ours is not a narcissistic profession by any chance, is it? Nah .....

  2. My previous comment not an aside at court. I agree with smith. Good call. Just thought posting here a bit on the if it bleeds it leads side. Most attorneys need to think of last lines of story above.

  3. Hello everyone I'm Gina and I'm here for the exact same thing you are. I have the wonderful joy of waking up every morning to my heart being pulled out and sheer terror of what DCS is going to Throw at me and my family today.Let me start from the !bebeginning.My daughter lost all rights to her 3beautiful children due to Severe mental issues she no longer lives in our state and has cut all ties.DCS led her to belive that once she done signed over her right the babies would be with their family. We have faught screamed begged and anything else we could possibly due I hired a lawyer five grand down the drain.You know all I want is my babies home.I've done everything they have even asked me to do.Now their saying I can't see my grandchildren cause I'M on a prescription for paipain.I have a very rare blood disease it causes cellulitis a form of blood poisoning to stay dormant in my tissues and nervous system it also causes a ,blood clotting disorder.even with the two blood thinners I'm on I still Continue to develop them them also.DCS knows about my illness and still they refuse to let me see my grandchildren. I Love and miss them so much Please can anyone help Us my grandchildren and I they should be worrying about what toy there going to play with but instead there worrying about if there ever coming home again.THANK YOU DCS FOR ALL YOU'VE DONE. ( And if anyone at all has any ideals or knows who can help. Please contact (765)960~5096.only serious callers

  4. He must be a Rethuglican, for if from the other side of the aisle such acts would be merely personal and thus not something that attaches to his professional life. AND ... gotta love this ... oh, and on top of talking dirty on the phone, he also, as an aside, guess we should mention, might be important, not sure, but .... "In addition to these allegations, Keaton was accused of failing to file an appeal after he collected advance payment from a client seeking to challenge a ruling that the client repay benefits because of unreported income." rimshot

  5. I am not a fan of some of the 8.4 discipline we have seen for private conduct-- but this was so egregious and abusive and had so many points of bad conduct relates to the law and the lawyer's status as a lawyer that it is clearly a proper and just disbarment. A truly despicable account of bad acts showing unfit character to practice law. I applaud the outcome.

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