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Tax sale petitions OK because of lack of notice

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The Indiana Court of Appeals ruled in favor of a woman in two separate cases involving the purchase of her property at tax sales in Franklin County after determining she received insufficient notice of the sales.

In both of the cases - Kimberly Neace v. Vinod C. Gupta, No. 24A01-0806-CV-255, and Kenneth Edwards v. Kimberly Neace, No. 24A04-0807-CV-401 - Neace had appealed the sale of parcels of property to Vinod Gupta and Kenneth Edwards. The Franklin County Auditor's office had an incorrect address listed for Neace, causing the pre-sale and post-sale notices of the tax sales and the petition for a tax deed to be returned as unclaimed or undeliverable.

The tax sale occurred in September 2005, and the tax deeds were ordered in January 2007 in both sales. Neace didn't learn of the sales until April 2007 and petitioned the court to set aside the sales, alleging she didn't receive notice.

In Neace v. Gupta, the trial court granted Gupta's motion to dismiss her petition. The Indiana Court of Appeals reversed, ruling that although there is a 60-day statutory limit to appeal the order to issue a tax deed, an exception may be made when the petition for relief from judgment alleges the tax deed is void due to inadequate notice, wrote Judge Nancy Vaidik, who authored both opinions. The exception allows for an appeal to be brought under insufficient notice within a reasonable time frame. The appellate court had previously found a delay of more than four months to be reasonable in the case Diversified Investments v. U.S. Bank, NA, 838, N.E.2d 536, 544 (Ind. Ct. App. 2006). The Court of Appeals remanded for the trial court to hold the evidentiary hearing provided for by Ind. Trial Rule 60(D).

In Edwards v. Neace, Edwards appealed the trial court denial of his motion to correct errors after the court set aside the tax deed issued to him. Edwards argued the trial court lacked subject matter jurisdiction over Neace's petition since she filed it after the 60-day time limit. However, because Neace alleges insufficient notice of the sale and order to issue the tax deed, the trial court did have subject matter jurisdiction over her petition, wrote Judge Vaidik.

When notices are returned as undeliverable, further, practical action must be taken to attempt to notify an interested party of tax sale proceedings, she wrote.

The county auditor should have been aware there was a discrepancy in Neace's record since the "property address" was listed in Ohio and not in Indiana. Neither Edwards nor the auditor sent notice to her address of record instead of the property address, making the notices constitutionally insufficient, she wrote.

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  1. Someone off their meds? C'mon John, it is called the politics of Empire. Get with the program, will ya? How can we build one world under secularist ideals without breaking a few eggs? Of course, once it is fully built, is the American public who will feel the deadly grip of the velvet glove. One cannot lay down with dogs without getting fleas. The cup of wrath is nearly full, John Smith, nearly full. Oops, there I go, almost sounding as alarmist as Smith. Guess he and I both need to listen to this again: https://www.youtube.com/watch?v=CRnQ65J02XA

  2. Charles Rice was one of the greatest of the so-called great generation in America. I was privileged to count him among my mentors. He stood firm for Christ and Christ's Church in the Spirit of Thomas More, always quick to be a good servant of the King, but always God's first. I had Rice come speak to 700 in Fort Wayne as Obama took office. Rice was concerned that this rise of aggressive secularism and militant Islam were dual threats to Christendom,er, please forgive, I meant to say "Western Civilization". RIP Charlie. You are safe at home.

  3. It's a big fat black mark against the US that they radicalized a lot of these Afghan jihadis in the 80s to fight the soviets and then when they predictably got around to biting the hand that fed them, the US had to invade their homelands, install a bunch of corrupt drug kingpins and kleptocrats, take these guys and torture the hell out of them. Why for example did the US have to sodomize them? Dubya said "they hate us for our freedoms!" Here, try some of that freedom whether you like it or not!!! Now they got even more reasons to hate us-- lets just keep bombing the crap out of their populations, installing more puppet regimes, arming one faction against another, etc etc etc.... the US is becoming a monster. No wonder they hate us. Here's my modest recommendation. How about we follow "Just War" theory in the future. St Augustine had it right. How about we treat these obvious prisoners of war according to the Geneva convention instead of torturing them in sadistic and perverted ways.

  4. As usual, John is "spot-on." The subtle but poignant points he makes are numerous and warrant reflection by mediators and users. Oh but were it so simple.

  5. ACLU. Way to step up against the police state. I see a lot of things from the ACLU I don't like but this one is a gold star in its column.... instead of fighting it the authorities should apologize and back off.

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