197 So. 3d 209
La. Ct. App.2016Background
- Property (161.39 acres, St. Mary Parish) was assessed to record owner Bessie Belle F. Tobin; she died in 2005 but remained the record owner when 2006 taxes became delinquent.
- The sheriff/tax collector sent certified-mail notices of delinquency and of the May 30, 2007 tax sale to Tobin’s last known address; both notices were returned unclaimed.
- Sidney Thomas purchased an 84% interest at the 2007 tax sale, paid the taxes, and later recorded the tax sale deed; he then paid subsequent taxes on the parcel.
- Thomas filed to quiet tax title in 2014 after statutory ripening; Tobin’s heirs (Laurence and Beverly) intervened, obtained a judgment of possession in succession proceedings, and moved for summary judgment claiming the tax sale was void for lack of notice to the actual co-owners.
- The trial court granted summary judgment for the heirs, declaring the tax sale void and awarding Thomas reimbursement of taxes with 10% interest; the appellate court affirmed.
Issues
| Issue | Plaintiff's Argument (Tobin heirs) | Defendant's Argument (Thomas) | Held |
|---|---|---|---|
| Validity of tax sale when notices were mailed to deceased record owner and returned unclaimed | Sale is an absolute nullity because actual owners (heirs) received no delinquency or sale notice as required by statute and due process | Sheriff complied by mailing to record owner; heirs were unknown because no succession was opened, so sale should be valid | Sale is null and void: mailing to deceased record owner that was returned unclaimed did not satisfy statutory/constitutional notice to actual co-owners |
| Duty to take additional steps after certified mail is returned unclaimed (e.g., publication addressed to unknown owners) | Tax collector must take additional measures (publication for unknown owners) when certified notice is undeliverable; no such steps were taken | No adequate proof of additional steps was required because actual owners were not known to the sheriff | Tax collector failed to take required additional steps under former La. R.S. 47:2180(B)-(C); absence of those measures rendered the sale invalid |
| Presumption of validity of tax deed and burden of proof | Heirs rebutted presumption by showing lack of notice; burden then shifted to Thomas to prove statutory and constitutional notice | Tax deed is prima facie valid and Thomas relied on recorded deed and routine mailing | Heirs’ evidence rebutted presumption; Thomas produced no proof of compliance, so summary judgment for heirs was appropriate |
Key Cases Cited
- Mennonite Bd. of Missions v. Adams, 462 U.S. 791 (U.S. 1983) (tax-sale notice is a due-process requirement)
- C & C Energy, L.L.C. v. Cody Investments, L.L.C., 41 So.3d 1134 (La. 2010) (individual notice to co-owners required for tax delinquency)
- Lewis v. Succession of Johnson, 925 So.2d 1172 (La. 2006) (publication alone may be insufficient when actual owners are discoverable)
- Smitko v. Gulf South Shrimp, Inc., 94 So.3d 750 (La. 2012) (constitutional and statutory notice requirements for tax sales)
- Di Giovanni v. Cortinas, 44 So.2d 818 (La. 1950) (notice addressed to a deceased person is no notice at all)