108 So. 3d 229
La. Ct. App.2012Background
- Cititax filed a Petition to Quiet Title on 3635 Iberville Street, naming Gibert as owner.
- Gibert acquired the property in 1995; taxes delinquent in 2000–2001; Cititax purchased at tax sale on 11/18/2002; deed to Cititax on 8/14/2003; deed registered 11/4/2003.
- Gibert separately filed a Petition to Annul tax sale against the City on 1/14/2011 alleging improper notice; this suit was consolidated with Cititax’s quiet title case.
- Bench trial held 12/12/2011; Gibert testified he resides at 30 Newcomb Blvd.; he never resided at 38 Newcomb Blvd.; O’Bryan testified about a certified letter return addressed to 38 Newcomb Blvd.
- Certified copy of the tax deed was admitted as prima facie proof; trial court found notice reasonable and newspaper publication adequate under Mennonite/related standards.
- The trial court ruled in Cititax’s favor, holding the tax sale valid; judgment later reversed on appeal.
Issues
| Issue | Plaintiff's Argument | Defendant's Argument | Held |
|---|---|---|---|
| Whether the tax sale notice complied with due process | Cititax contends notice was sufficient as prescribed by law and due process. | Gibert argues notice was inadequate due to incorrect address and ineffective delivery. | Tax sale void for lack of proper notice; due process violated. |
| Effect of lack of notice on timeliness to annul | Fresh prescription would cure lack of notice. | Relies on prescription to save sale. | Petition to Annul timely; lack of notice renders sale an absolute nullity. |
| Whether publication alone suffices for notice | Publication plus other notice may satisfy due process. | Publication alone is insufficient; notice to owner is required. | Publication is insufficient; actual notice or proper mailed notice required. |
Key Cases Cited
- Mennonite Board of Missions v. Adams, 462 U.S. 791 (1983) (due process requires notice beyond publication to ensure actual notice)
- Lewis v. Succession of Johnson, 925 So.2d 1172 (La. 2006) (certified mail reasonable if address is correct)
- Smitko v. Gulf South Shrimp, Inc., 94 So.3d 750 (La. 2012) (failure to provide notice renders tax sale void)
- Orleans Dist. Redevelopment Corp. v. Ocwen Loan Servicing, L.L.C., 83 So.3d 105 (La. App. 4th Cir. 2011) (due process failure to provide notice invalidates tax sale)
- Crain v. Vanderdoes Estate, 307 So.2d 157 (La. App. 1st Cir. 1975) (early view on prescription curing relative nullities; later overruled by Mennonite)
- Quantum Resources Mgmt., LLC v. Pirate Lake Oil Corp., 98 So.3d 394 (La. App. 5th Cir. 2012) (peremption does not save otherwise null tax sale)
- Thomas v. New Orleans Redevelopment Authority, 942 So.2d 1163 (La. App. 4th Cir. 2006) (due process in tax notices discussed)
- Mullane v. Central Hanover Bank & Trust Co., 339 U.S. 306 (1950) (publication notice alone insufficient where owner identifiable)
- Lombardi, Inc. v. Smithfield, 11 A.3d 1180 (Del. 1989) (irreparable harm for preliminary injunction (example structure))