Judges uphold sale of properties in tax sale

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The Indiana Court of Appeals upheld the denial of a property owner’s motion for relief from judgment after his two parcels were sold in a Marion County tax sale. The man argued the notices sent by officials didn’t comply with statutory requirements and he was denied due process.

In Booker T. Prince, Jr. v. Marion County Auditor and Marion County Treasurer, 49A02-1210-MI-835, Booker Prince owned adjoining parcels of land in Indianapolis: An apartment building was located on one parcel and a parking lot on the other. He relocated to California and provided the Marion County auditor with a post office box in California for correspondence. He also had an office in the apartment building but did not give the auditor the unit or number.

After Prince failed to pay taxes, in 2010 the auditor sent the notice of the tax sale, the notice of the right of redemption, and the notice of petition for tax deed to the apartment building, to Prince’s California post office box via certified mail and to Prince’s California post office box via first class mail. All of the notices sent to the apartment building were returned to the auditor indicating that the property was vacant. However, Prince received the notice of tax sale that was sent to his post office box via certified mail. None of the notices that the auditor sent to Prince’s post office box via first class mail were returned to the auditor.

Prince filed his motion for relief from judgment after learning from his apartment manager that people arrived at the building claiming to be the new owners. The trial court found the auditor’s efforts to notify Prince of the sale, redemption period and issuance of the tax deed were constitutionally and statutorily sufficient.

The government officials conceded that the application for judgment filed with the court lacked the dates of mailing of the pre-sale notice and the dates of publication for the parcels at issue. But the Court of Appeals concluded the officials nonetheless provided Prince with notice of the sale. He signed for the certified copy of the notice and admits to owing back taxes.

“While it would have been better for the court to require the officials to provide all of the information set forth in Indiana Code section 6-1.1-24-4.6(b), there is sufficient evidence to support the trial court’s findings and conclusions that the application substantially complied with the statutory requirements,” Senior Judge John Sharpnack wrote.

The appeals court also found the auditor substantially complied with the statutes governing notices and the manner of service the auditor chose was reasonably calculated under the circumstances to apprise Prince of the pendency of the action and allow him a chance to object.



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  1. Great observation Smith. By my lights, speaking personally, they already have. They counted my religious perspective in a pro-life context as a symptom of mental illness and then violated all semblance of due process to banish me for life from the Indiana bar. The headline reveals the truth of the Hoosier elite's animus. Details here: Denied 2016 petition for cert (this time around): (“2016Pet”) Amicus brief 2016: (“2016Amici”) As many may recall, I was banned for five years for failing to "repent" of my religious views on life and the law when a bar examiner demanded it of me, resulting in a time out to reconsider my "clinging." The time out did not work, so now I am banned for life. Here is the five year time out order: Denied 2010 petition for cert (from the 2009 denial and five year banishment): (“2010Pet”) Read this quickly if you are going to read it, the elites will likely demand it be pulled down or pile comments on to bury it. (As they have buried me.)

  2. if the proabortion zealots and intolerant secularist anti-religious bigots keep on shutting down every hint of religious observance in american society, or attacking every ounce of respect that the state may have left for it, they may just break off their teeth.

  3. "drug dealers and traffickers need to be locked up". "we cannot afford just to continue to build prisons". "drug abuse is strangling many families and communities". "establishing more treatment and prevention programs will also be priorities". Seems to be what politicians have been saying for at least three decades now. If these are the most original thoughts these two have on the issues of drug trafficking and drug abuse, then we're no closer to solving the problem than we were back in the 90s when crack cocaine was the epidemic. We really need to begin demanding more original thought from those we elect to office. We also need to begin to accept that each of us is part of the solution to a problem that government cannot solve.

  4. What is with the bias exclusion of the only candidate that made sense, Rex Bell? The Democrat and Republican Party have created this problem, why on earth would anyone believe they are able to fix it without pushing government into matters it doesn't belong?

  5. This is what happens when daddy hands over a business to his moron son and thinks that everything will be ok. this bankruptcy is nothing more than Gary pulling the strings to never pay the creditors that he and his son have ripped off. they are scum and they know it.