Badawi v. Orth, 955 N.E.2d 849

Wells Fargo appeals trial court denial of objections to tax deeds for two Fort Wayne properties with delinquent taxes.
Allen County sent Notice of Sale and Notice of Right of Redemption and Notice of Petition for Tax Deed by certified mail to Wells Fargo’s listed addresses.
Notices were mailed to Wells Fargo Bank NA, P.O. Box 5137, Des Moines, IA 50306 and to Wells Fargo Bank NA, 111 E. Wayne St., Fort Wayne, IN 46802, the addresses in public records and mortgage documents.
Notice rights and petition notices were received and accepted at both Wells Fargo addresses.
Indiana Code chapters 6-1.1-25-4.5 and -4.6 govern tax sale notices; service under Trial Rule 4.6 is not required by statute in this context.
Trial court granted the petition for tax deeds after Wells Fargo objected; Wells Fargo challenges service adequacy on appeal.

Issue	Plaintiff's Argument	Defendant's Argument	Held
Whether tax sale notices were properly served under statute	Wells Fargo argues Trial Rule 4.6 should apply	Allen County mailed notices to the correct addresses per statute	Notices complied with statute; due process satisfied
Whether Trial Rule 4.6 applies to tax sale notices	Service must comply with executive-officer/agent requirement	Statutory notice requirements control; no TR 4.6 requisite	TR 4.6 does not apply; statute governs notice to substantial interests; notices proper

Neace v. Gupta (In re 2005 Tax Sale Parcel No. 2Í006-001-0022-01), 898 N.E.2d 349 (Ind.Ct.App.2008) (statutory steps and substantial compliance govern tax sale)
Schaefer v. Kumar, 804 N.E.2d 184 (Ind.Ct.App.2004) (material compliance required for tax deeds)
Tax Certificate Investments, Inc. v. Smethers, 690 N.E.2d 358 (Ind.Ct.App.1998) (initial view on notices; vacated by Supreme Court transfer)
Reeder Associates II v. Chicago Belle, Ltd., 778 N.E.2d 828 (Ind.Ct.App.2002) (no TR 4.6 requirement for tax notices; registered agent detail distinguished)