M Doed LLC v. Wyeth Barrington (mem. dec.)
27A02-1609-MI-2062
| Ind. Ct. App. | Feb 27, 2017Background
- Doed, LLC purchased real property at a Grant County tax sale on Sept. 18, 2014, based on county “property card” information describing a larger, finished house with 3 beds, 2 baths, fireplace.
- Doed inspected only from the exterior before purchase and was not allowed inside until after issuance of the tax deed.
- Trial court ordered the county auditor to issue a tax deed on Oct. 30, 2015; Doed received the deed and later attempted post-deed challenges.
- On Jan. 19, 2016 Doed moved for belated redemption (denied); on July 14, 2016 Doed moved to declare the tax sale void ab initio, alleging the property was materially misdescribed (fewer finished areas/bedrooms/baths, no fireplace) and thus the assessment/taxes were incorrect.
- The trial court denied the July 2016 motion; Doed appealed, arguing reliance on inaccurate official records and seeking relief under the doctrine of estoppel and Ind. Code § 6-1.1-25-16(1).
Issues
| Issue | Plaintiff's Argument | Defendant's Argument | Held |
|---|---|---|---|
| Whether tax sale could be set aside as void ab initio due to inaccurate county records/assessment | Doed: county property card was materially inaccurate; purchaser should not be bound where official records misled due diligence | Respondents: Doed’s challenge was subject to statutory time limits and untimely | Court: Motion untimely; denied. Doed’s claim barred by 60-day limit under Ind. Code § 6-1.1-25-4.6(h). |
| Whether remedy is available after issuance of tax deed outside T.R. 60(B) | Doed: brought independent action; reliance on doctrine of estoppel and § 6-1.1-25-16 allows challenge | Respondents: procedural time limits apply regardless of label (60-day limit binds) | Court: Independent actions that invoke § 6-1.1-25-16 are subject to the same 60-day statutory limit as T.R. 60(B) challenges. |
Key Cases Cited
- BP Amoco Corp. v. Szymanski, 808 N.E.2d 683 (Ind. Ct. App. 2004) (discusses procedural paths to challenge issuance of a tax deed)
- Gupta v. Jay County Auditor, 910 N.E.2d 796 (Ind. Ct. App. 2009) (holding challenges under § 6-1.1-25-16 are subject to the 60-day time limit)
- Zem, Inc. v. Bank One Trust No. 386, 809 N.E.2d 873 (Ind. Ct. App. 2004) (tax sale void ab initio where property was tax-exempt)
- Edwards v. Neace, 898 N.E.2d 343 (Ind. Ct. App. 2008) (addresses that both Rule 60(B) motions and independent actions are constrained by statutory deadline)