Pcof Properties, L.L.C. v. Levette D. Joseph and George F. Joseph, III, 332 So.3d 220

Levette and George Joseph purchased 4650 Perelli Drive in 2007; the property was sold at tax sale in 2014 to DALNOLA TAX I, LLC and later conveyed to Precept Credit Opportunities Fund, L.P., then to PCOF Properties, L.L.C. (recorded Oct. 16, 2017).
PCOF filed a Petition to Confirm and Quiet Tax Title (Dec. 27, 2017) and moved for summary judgment, asserting proper service and statutory post-tax-sale notice (six months) and that the Josephs failed to timely seek annulment.
The Josephs opposed, alleging PCOF’s post-tax-sale notice was legally deficient because the petition elsewhere incorrectly referenced a 60-day annulment period and raising other pre-sale notice issues (though only post-sale notice can support nullification).
The district court granted PCOF’s motion for summary judgment and later denied the Josephs’ motion for a new trial; the Josephs appealed.
On de novo review, the Fourth Circuit found the petition contained the required six-month notice despite the erroneous 60-day reference, and affirmed the summary judgment and denial of new trial.

Issue	Plaintiff's Argument (PCOF)	Defendant's Argument (Josephs)	Held
Whether PCOF complied with La. Rev. Stat. 47:2266 post-tax-sale notice requirements such that summary judgment confirming title was proper	Petition and service informed owners they had six months to institute annulment; PCOF produced tax-sale certificate and met prima facie burden	Petition contained conflicting notice (six months and 60 days); the inconsistent/deficient post-sale notice defeats quiet-title relief	Court: Although petition erroneously referenced 60 days in parts, it also expressly gave six-month notice; the correct six-month notice controlled and MSJ was proper; affirmed
Whether denial of the Josephs’ motion for new trial was an abuse of discretion given alleged notice defects	PCOF: notice was sufficient and Josephs never filed a nullity action within six months	Josephs: defective notice warranted relief and a new trial	Court: No abuse of discretion; denial affirmed because statutory six-month notice was present and Josephs failed to pursue annulment

Bercy v. 337 Brooklyn, LLC, 315 So.3d 342 (La. App. 4 Cir. 2021) (summary-judgment standard and de novo appellate review)
Stow-Serge v. Side by Side Redevelopment, Inc., 302 So.3d 71 (La. App. 4 Cir. 2020) (only post-tax-sale notice deficiencies provide grounds to annul a tax sale)
Smith v. Our Lady of the Lake Hosp., Inc., 639 So.2d 730 (La. 1994) (discussion of materiality of facts in civil litigation)