ILNews

COA orders court grant petition to set aside tax deed

Back to TopCommentsE-mailPrintBookmark and Share

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.
 

ADVERTISEMENT

Post a comment to this story

COMMENTS POLICY
We reserve the right to remove any post that we feel is obscene, profane, vulgar, racist, sexually explicit, abusive, or hateful.
 
You are legally responsible for what you post and your anonymity is not guaranteed.
 
Posts that insult, defame, threaten, harass or abuse other readers or people mentioned in Indiana Lawyer editorial content are also subject to removal. Please respect the privacy of individuals and refrain from posting personal information.
 
No solicitations, spamming or advertisements are allowed. Readers may post links to other informational websites that are relevant to the topic at hand, but please do not link to objectionable material.
 
We may remove messages that are unrelated to the topic, encourage illegal activity, use all capital letters or are unreadable.
 

Messages that are flagged by readers as objectionable will be reviewed and may or may not be removed. Please do not flag a post simply because you disagree with it.

Sponsored by
ADVERTISEMENT
Subscribe to Indiana Lawyer
  1. The ADA acts as a tax upon all for the benefit of a few. And, most importantly, the many have no individual say in whether they pay the tax. Those with handicaps suffered in military service should get a pass, but those who are handicapped by accident or birth do NOT deserve that pass. The drivel about "equal access" is spurious because the handicapped HAVE equal access, they just can't effectively use it. That is their problem, not society's. The burden to remediate should be that of those who seek the benefit of some social, constructional, or dimensional change, NOT society generally. Everybody wants to socialize the costs and concentrate the benefits of government intrusion so that they benefit and largely avoid the costs. This simply maintains the constant push to the slop trough, and explains, in part, why the nation is 20 trillion dollars in the hole.

  2. Hey 2 psychs is never enough, since it is statistically unlikely that three will ever agree on anything! New study admits this pseudo science is about as scientifically valid as astrology ... done by via fortune cookie ....John Ioannidis, professor of health research and policy at Stanford University, said the study was impressive and that its results had been eagerly awaited by the scientific community. “Sadly, the picture it paints - a 64% failure rate even among papers published in the best journals in the field - is not very nice about the current status of psychological science in general, and for fields like social psychology it is just devastating,” he said. http://www.theguardian.com/science/2015/aug/27/study-delivers-bleak-verdict-on-validity-of-psychology-experiment-results

  3. Indianapolis Bar Association President John Trimble and I are on the same page, but it is a very large page with plenty of room for others to join us. As my final Res Gestae article will express in more detail in a few days, the Great Recession hastened a fundamental and permanent sea change for the global legal service profession. Every state bar is facing the same existential questions that thrust the medical profession into national healthcare reform debates. The bench, bar, and law schools must comprehensively reconsider how we define the practice of law and what it means to access justice. If the three principals of the legal service profession do not recast the vision of their roles and responsibilities soon, the marketplace will dictate those roles and responsibilities without regard for the public interests that the legal profession professes to serve.

  4. I have met some highly placed bureaucrats who vehemently disagree, Mr. Smith. This is not your father's time in America. Some ideas are just too politically incorrect too allow spoken, says those who watch over us for the good of their concept of order.

  5. Lets talk about this without forgetting that Lawyers, too, have FREEDOM OF SPEECH AND ASSOCIATION

ADVERTISEMENT