COA: Buyer complied with notice statutes for obtaining tax deed

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Noting that the parties and trial court did not follow the established procedures to set aside a tax deed, the Indiana Court of Appeals held that the court erred in finding a buyer’s notices sent certified mail were statutorily deficient. The notices did not request return receipt.

Vinod Gupta bought the tax certificate to a lot owned by Henry Busan that was sold at a tax sale in 2008 in Warrick County. Gupta sent notice of the sale and redemption period to Busan by certified and first class mail; he sent notice of his filing for a petition for issuance of a tax deed in the same manner.

The notices were not returned to Gupta, but Busan said he did not receive them. Busan filed an action to quiet title in 2012, claiming he just learned of the sale. He argued Gupta did not comply with the certified mail requirements. The Circuit Court treated the complaint as an action to set aside the grant of the tax deed pursuant to Trial Rule 60(B).

The trial court concluded Gupta failed to comply with the certified mail requirements and awarded summary judgment in favor of Busan.

The Court of Appeals noted in Vinod C. Gupta v. Henry S. Busan, Heritage Federal Credit Union, 87A01-1307-MI-340, that the trial court could only hear the complaint within a “reasonable time” instead of within 60 days under Trial Rule 60(B) if Busan alleged he did not receive constitutionally adequate notice.

“Because Busan did not file the motion within sixty days and did not allege inadequate notice to meet the exception, the trial court should not have entertained his motion for relief; however, Gupta did not raise this issue either at the trial court or on appeal, and we will not become an advocate for a party,” Judge Margret Robb wrote. “All of these deviations from the established process to set aside a tax deed under Trial Rule 60(B) contributed to the unique issue presented here upon appeal.”

Gupta provided certified mail receipts, postmarked by the post office as evidence of the fact he mailed the notices to Busan, which is sufficient to prove that he sent the notices by certified mail and complied with the statute. Gupta was not required to provide actual proof of tracking and delivery to show compliance, the judges held. They remanded for grant of summary judgment quieting title for Gupta.



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  1. This is ridiculous. Most JDs not practicing law don't know squat to justify calling themselves a lawyer. Maybe they should try visiting the inside of a courtroom before they go around calling themselves lawyers. This kind of promotional BS just increases the volume of people with JDs that are underqualified thereby dragging all the rest of us down likewise.

  2. I think it is safe to say that those Hoosier's with the most confidence in the Indiana judicial system are those Hoosier's who have never had the displeasure of dealing with the Hoosier court system.

  3. I have an open CHINS case I failed a urine screen I have since got clean completed IOP classes now in after care passed home inspection my x sister in law has my children I still don't even have unsupervised when I have been clean for over 4 months my x sister wants to keep the lids for good n has my case working with her I just discovered n have proof that at one of my hearing dcs case worker stated in court to the judge that a screen was dirty which caused me not to have unsupervised this was at the beginning two weeks after my initial screen I thought the weed could have still been in my system was upset because they were suppose to check levels n see if it was going down since this was only a few weeks after initial instead they said dirty I recently requested all of my screens from redwood because I take prescriptions that will show up n I was having my doctor look at levels to verify that matched what I was prescripted because dcs case worker accused me of abuseing when I got my screens I found out that screen I took that dcs case worker stated in court to judge that caused me to not get granted unsupervised was actually negative what can I do about this this is a serious issue saying a parent failed a screen in court to judge when they didn't please advise

  4. I have a degree at law, recent MS in regulatory studies. Licensed in KS, admitted b4 S& 7th circuit, but not to Indiana bar due to political correctness. Blacklisted, nearly unemployable due to hostile state action. Big Idea: Headwinds can overcome, esp for those not within the contours of the bell curve, the Lego Movie happiness set forth above. That said, even without the blacklisting for holding ideas unacceptable to the Glorious State, I think the idea presented above that a law degree open many vistas other than being a galley slave to elitist lawyers is pretty much laughable. (Did the law professors of Indiana pay for this to be published?)

  5. Joe, you might want to do some reading on the fate of Hoosier whistleblowers before you get your expectations raised up.