364 So.3d 1
La. Ct. App.2019Background
- Tommy Taylor conveyed five adjacent Flake Avenue lots to Community Associates in 2006; Taylor later donated two of the lots (24 and 25) to Griffin in 2007 (that donation was later held null).
- Ad valorem taxes assessed for 2006–2008 were unpaid; the City of New Orleans held a tax sale and Ronnie and Nadine Heisser purchased the lots on December 3, 2009.
- Tax deeds recorded February 9, 2010 show the Heissers received (for lots 24–25) a tax deed tied to tax bill 39W908514; deeds also exist for lots 21 and 22–23 under different tax bill numbers.
- The Heissers mailed a certified post-tax-sale notice to Community Associates concerning 4922 Flake Ave (lots 24–25, tax bill 39W908514); the City also mailed a post-tax-sale notice referencing only 4922 Flake Ave.
- Community Associates sued in 2014 to annul the tax sales; trial court (Jan. 24, 2018) confirmed all tax sales and named the Heissers owners; the court later signed an ex parte amended judgment correcting addresses (that amendment was held procedurally defective).
- This appeal challenges (1) sufficiency of pre- and post-tax-sale notice for each lot and (2) whether the trial court improperly awarded 100% title when the tax deed conveyed 75%.
Issues
| Issue | Plaintiff's Argument | Defendant's Argument | Held |
|---|---|---|---|
| Was post-tax-sale notice adequate for lots 24–25 (4922 Flake Ave; tax bill 39W908514)? | Community Assoc.: Heissers’ notice was insufficient / lacked required content. | Heissers: Certified letter + copy of tax deed + redemption amount satisfied La. R.S. 47:2156 and due process. | Held: Heissers’ post-sale notice to Community Assoc. was sufficient; confirmation of sale for 4922 Flake Ave affirmed. |
| Was there sufficient notice for lots 21 (4910 Flake Ave) and 22–23 (4914 Flake Ave)? | Community Assoc.: Did not receive pre- or post-sale notice; sale is null for want of notice. | Heissers/City: No evidence those lots were listed to Community Assoc.; no notice required to non-identified parties. | Held: Record shows no adequate notice for lots 21, 22, 23; confirmations reversed and those sales annulled. |
| Did the trial court err by awarding the Heissers sole ownership when tax deed conveyed 75%? | Community Assoc.: Judgment improperly grants greater interest than deed. | Heissers: Requested quiet title based on tax sale. | Held: Trial court erred to the extent it declared Heissers sole owners; tax deed conveyed only 75% — judgment vacated and remanded to reflect 75% interest. |
| Was the ex parte amended judgment correcting addresses valid without a hearing? | Community Assoc.: Amendment was procedural error; required notice/hearing. | Heissers: Amendment was clerical and necessary. | Held: Ex parte amendment was procedurally defective (nullity), but appellate court corrected the clerical issue under its authority; underlying holdings unaffected. |
Key Cases Cited
- Smith v. Brumfield, 133 So.3d 70 (La. App. 4th Cir.) (explains three-year redemptive period and statutes governing tax-sale redemption)
- Cititax Grp., L.L.C. v. Gilbert, 108 So.3d 229 (La. App. 4th Cir.) (standard of review — manifest error for factual findings)
- Central Properties v. Fairway Gardenhomes, LLC, 225 So.3d 441 (La.) (due process requires notice reasonably calculated to apprise interested parties)
- Mennonite Bd. of Missions v. Adams, 462 U.S. 791 (U.S. 1983) (if name/address reasonably ascertainable, notice by mail is constitutional prerequisite)
- Allied Tax Fund, L.L.C. v. Chin Hong Bow & Co., Inc., 155 So.3d 524 (La. App. 4th Cir.) (lack of notice is fatal to a tax sale)
- Montana v. Jordan, 135 So.3d 1212 (La. App. 4th Cir.) (a confirmation judgment cannot convey a greater interest than the tax sale deed)
- Lewis v. Succession of Johnson, 925 So.2d 1172 (La.) (reiterates notice requirement for tax-sale validity)