Campbell Properties, Inc. v. Cook

The property owner failed to timely pay his taxes or to redeem them within two years of the tax sale of his property. The owner objected to the sale, asserting that he was deprived of his property without the statutorily required prior notice. The Mississippi Supreme Court found the chancery clerk’s first notice was returned undelivered. At that point, by statute, the clerk was required to diligently search for a different address for the property owner. But despite having another address readily available in the county’s land records, no notices were ever mailed to that address before the redemption period ended. Thus, the clerk’s search and inquiry did not strictly comply with the applicable law. The Supreme Court reversed the chancellor’s judgment affirming the tax sale and confirming title in the tax sale purchaser, and set aside the tax sale as void. View "Campbell Properties, Inc. v. Cook" on Justia Law