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COA orders court grant petition to set aside tax deed

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The Indiana Court of Appeals rejected a trial court’s reasoning in denying a petition to set aside a tax deed that a county auditor was excused of the duties imposed under statute because compliance wouldn’t have resulted in a property owner actually receiving notice of a tax sale.

In Farmers Mutual Insurance Company of Grant and Blackford Counties v. M Jewell, LLC, Auditor of Grant County, Indiana and Treasurer of Grant County, Indiana, 27A05-1211-MI-593, Farmers Mutual Insurance Co. of Grant and Blackford Counties appealed the denial of its motion to set aside a tax deed issued to M. Jewell LLC on farm property Farmers Mutual was delinquent in paying taxes on. The auditor’s records on the property incorrectly listed Farmers Mutual’s name, and the company did not update its mailing address with the auditor when its P.O. Box was closed.

The auditor sent by certified mail and first class mail notices of the tax sale on the property to Farmers Mutual, but those came back undelivered. The auditor’s office did not then perform a search for a possible address for the company, as required under I.C. 6-1.1-24-4.

The trial court noted that the auditor had not carried out the duties imposed under statute, but determined that the failure was excusable because compliance with the statute would not have resulted in Farmers Mutual actually receiving notice.

“Putting aside the question of whether the auditor’s office would have discovered an alternate address for Farmers Mutual had it performed the requisite search, we cannot agree that noncompliance with the statute’s requirement that the auditor’s office search its records may be excused if it is later determined that such a search would have been fruitless,” Judge Ezra Friedlander wrote.

The trial court also concluded that Farmers Mutual was not entitled to have the tax deed set aside due to its failure to comply with its statutory obligation to notify the auditor’s office of its correct address.

“Indeed, if we were to adopt such an approach, the requirement that the auditor’s office search its records for a more accurate or complete address in the event that the pre-tax sale notices are returned due to an incorrect or insufficient address would be meaningless; this is so because the very fact that the mailings have been returned means, in most cases, that the property owner has failed to provide a correct address,” the judge continued.

The COA ordered the lower court to grant Farmers Mutual’s petition.
 

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  1. Thank you, John Smith, for pointing out a needed correction. The article has been revised.

  2. The "National institute for Justice" is an agency for the Dept of Justice. That is not the law firm you are talking about in this article. The "institute for justice" is a public interest law firm. http://ij.org/ thanks for interesting article however

  3. I would like to try to find a lawyer as soon possible I've had my money stolen off of my bank card driver pressed charges and I try to get the information they need it and a Social Security board is just give me a hold up a run around for no reason and now it think it might be too late cuz its been over a year I believe and I can't get the right information they need because they keep giving me the runaroundwhat should I do about that

  4. It is wonderful that Indiana DOC is making some truly admirable and positive changes. People with serious mental illness, intellectual disability or developmental disability will benefit from these changes. It will be much better if people can get some help and resources that promote their health and growth than if they suffer alone. If people experience positive growth or healing of their health issues, they may be less likely to do the things that caused them to come to prison in the first place. This will be of benefit for everyone. I am also so happy that Indiana DOC added correctional personnel and mental health staffing. These are tough issues to work with. There should be adequate staffing in prisons so correctional officers and other staff are able to do the kind of work they really want to do-helping people grow and change-rather than just trying to manage chaos. Correctional officers and other staff deserve this. It would be great to see increased mental health services and services for people with intellectual or developmental disabilities in the community so that fewer people will have to receive help and support in prisons. Community services would like be less expensive, inherently less demeaning and just a whole lot better for everyone.

  5. Can I get this form on line,if not where can I obtain one. I am eligible.

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