In re Foreclosure of Liens for Delinquent Land Taxes v. Parcels of Land Encumbered with Delinquent Tax Liens (Slip Opinion)
18 N.E.3d 1151
Ohio2014Background
- R.C. 5721.25 allows redemption by anyone entitled to redeem in a tax foreclosure.
- Wagner couple financed a mobile home; Vanderbilt Mortgage & Finance holds the note and security interest.
- Coshocton County tax foreclosure proceeded for delinquent taxes; Vanderbilt was named as lienholder.
- Two sheriff’s sales occurred in Oct. 2011; Vanderbilt acquired the mobile home while Matchett acquired the real property and Donaker later took title.
- Vanderbilt deposited funds and sought to redeem under 5721.25; trial court stayed and then vacated; question was whether Vanderbilt could redeem as a lienholder.
- Trial court held Vanderbilt could redeem; Court of Appeals reversed; Supreme Court granted review to decide the redeeming party scope.
Issues
| Issue | Plaintiff's Argument | Defendant's Argument | Held |
|---|---|---|---|
| Whether 5721.25 allows redemption by any person entitled to redeem. | Vanderbilt argues broadened scope beyond owner. | Donaker argues only owner can redeem. | Yes; any owner or lienholder may redeem. |
| Whether notice in 5721.181 supports broad redemption by lienholders. | Notice contemplates redemption by any person with an interest. | Notice is framed around owner or lienholder; narrow. | Notice language supports broad interpretation. |
| If Vanderbilt qualifies, whether remaining redemptive requirements were met and remand appropriate. | Vanderbilt deposited funds and claimed compliance. | Record insufficient to confirm tender sufficiency and treasurer payment. | Remand to determine compliance and payment to treasurer. |
Key Cases Cited
- State v. Gardner, 118 Ohio St.3d 420 (2008) (interpretation of 'any' meaning in statute; common meaning applied)
- Wachendorf v. Shaver, 149 Ohio St. 231 (1948) (meaning of 'any' contextualized; statutory construction guidance)
- Boley v. Goodyear Tire & Rubber Co., 125 Ohio St.3d 510 (2010) (statutory-interpretation approach; avoid superfluous language)
- Cleveland Elec. Illum. Co. v. Cleveland, 37 Ohio St.3d 50 (1988) (rejection of arbitrary deletions/insertions in language)