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Supreme Court declines to set aside tax deed

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The Indiana Supreme Court has reversed a trial court’s decision to set aside a tax deed, finding the Marion County auditor’s office satisfied the due process requirement articulated by the United States Supreme Court.

Sawmill Creek LLC, a Wyoming entity, purchased four acres of unimproved land on Rockville Road in Marion County. The closing statement, general warranty deed and the title insurance policy named the purchaser as “Saw Creek Investments LLC.” Bill Simpson, the manager of Sawmill Creek, didn’t notice the error. When Simpson moved his office from a Dandy Trail address to a location in Brownsburg, he stopped receiving tax bills on the property and became delinquent. The auditor tried sending notices of the sale to the Dandy Trail address through first class mail, but they came back as undeliverable and unable to forward. The auditor even sent notices to the previous owner, which also came back undeliverable. A title search didn’t reveal the new address of Sawmill Creek because the title company was using the incorrect name.

The property was sold at tax sale to McCord Investments. It wasn’t until an acquaintance of Simpson saw “for sale” signs posted on the property did Simpson learn of the tax sale. He filed a motion to set aside, which the trial court granted.

The Indiana Court of Appeals affirmed, but a majority of justices reversed, finding the auditor’s office did what it could to attempt to notify Simpson and Sawmill Creek of the sale. The majority cited Mullane v. Cent. Hanover Bank & Trust, 339 U.S. 306, 313, 70 S. Ct. 652, 656–57, 94 L. Ed. 865, 873 (1950), Jones v. Flowers, 547 U.S. 220, 126 S. Ct. 1708, 164 L. Ed.2d 415 (2006), and Dusenberry v. United States, 534 U.S. 161, 122 S. Ct. 694m 151 L.Ed.2d 597 (2002).

In Marion County Auditor, and McCord Investments, LLC v. Sawmill Creek, LLC a/k/a Saw Creek Investments, LLC, No. 49S02-1106-CV-364, the majority also rejected Sawmill’s argument that notice must be posted on the property when the owner of record can’t be located through any reasonable means.

Justice Robert Rucker dissented, writing he agreed with the decision by the Court of Appeals.

 

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  1. I wonder if the USSR had electronic voting machines that changed the ballot after it was cast? Oh well, at least we have a free media serving as vicious watchdog and exposing all of the rot in the system! (Insert rimshot)

  2. Jose, you are assuming those in power do not wish to be totalitarian. My experience has convinced me otherwise. Constitutionalists are nearly as rare as hens teeth among the powerbrokers "managing" us for The Glorious State. Oh, and your point is dead on, el correcta mundo. Keep the Founders’ (1791 & 1851) vision alive, my friend, even if most all others, and especially the ruling junta, chase only power and money (i.e. mammon)

  3. Hypocrisy in high places, absolute immunity handed out like Halloween treats (it is the stuff of which tyranny is made) and the belief that government agents are above the constitutions and cannot be held responsible for mere citizen is killing, perhaps has killed, The Republic. And yet those same power drunk statists just reel on down the hallway toward bureaucratic fascism.

  4. Well, I agree with you that the people need to wake up and see what our judges and politicians have done to our rights and freedoms. This DNA loophole in the statute of limitations is clearly unconstitutional. Why should dna evidence be treated different than video tape evidence for example. So if you commit a crime and they catch you on tape or if you confess or leave prints behind: they only have five years to bring their case. However, if dna identifies someone they can still bring a case even fifty-years later. where is the common sense and reason. Members of congress are corrupt fools. They should all be kicked out of office and replaced by people who respect the constitution.

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