I N T H E SUPR EM E C O UR T O F M I SS I SS I PPI NO. 2 0 0 7 - CA- 0 1 5 4 0 - S CT BET TY R EED
v. CH ARLES RAY

FLO RI M ON TE
D A T E O F JU D G M E N T : 06/ 11/ 2007 TRI AL J UDG E: HON
. EUGENE LOVE F AI R, J R. COURT F ROM W HI CH APP EAL ED: F ORRES T COUNTY CHANCERY COURT ATTO RN EY FO R A PP ELLAN T: ALEX AN DER I GN ATI EV ATTO RN EY FO R A PP ELLEE: PENN Y J ON ES ALEXA ND ER NA TUR E OF THE C ASE: CI VI L - REA L PROPERTY D I SPO SI T I O N : A FFIRM E D - 07/ 31/ 2008 M OT I ON F OR RE HE AR I NG F I L E D: M ANDAT E I S S UE D:
B E F O R E D I A Z, P . J. , C A R L SO N A N D R A N D O L P H , JJ. CAR LS ON , J UST I CE, FOR TH E COU RT: ¶1. A gg ri eved b y the F orr estC ou nty C han cery C ou rt ’s judgm ent voidi ng h er p u rcha se
o f re a l es tate a t a ta x sa le d u e to th e F o rre st C o u n ty C h a n c e ry C ler k ’s f a ilu re to c o m p ly w ith th e s t a tu t o ry n o t i c e r e q u i r e me n t , Be t ty J
. Re e d a p p e a l s t o u s . F i n d i n g n o e rr o r , we a f f i r m. F ACT S AND P ROCE ED I NGS I N T HE T RI AL COURT ¶ 2
. O n Ju n e 2 2 , 2 0 0 0 , C h a rle s P
. M o o d y a n d D o ro th y H
. M o o d y c o n v e y e d b y w a rra n ty deed appr oxi m at el y four acr es of l and i n For r es tC ounty t o thei rgr ands on, C har l es R ay F lo rim o n te. T h e w a rra n ty d e e d li ste d the g ra n to rs’ ad d re ss as # 1 9 K ittre ll R o a d , B e a u m o n t, M S 39423, and l i s t ed the gr ant ee’ s addr es s as 1107 W
. Pi ne Str eet , H att i es bur g, M S 39401. T he w arr anty deed al so l i s t ed s epar at e phone number s f orthe gr ant or s and gr ant ee.

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H ow ever , i tw as notunt i l m or e than a ye arl at er , on O ct ober2, 2001, thatthe w arr anty deed
w a s file d o f re c o rd in th e o ffic e o f th e C h a n c e ry C ler k o f F o rre st C o u n ty . N e ith e r F lo rim o n te
norhi s gr andpar ent s pai d t axes on the pr operty beg i nni ng w i th the 2002 t ax yea r , and the pr operty w as s ol d f

ort axes t o B etty J
. R eed on A ugus t25, 2003, f or$21. 80. ¶3
. O n M ay 4, 2005, t he Fo r r e s tCoun ty Chan c e ry Cl e r k’ s o f f i c e a t t e mpt e d t o s er ve Fl or i m ont e w i th not i ce of the t ax s al e by ce r t i f

i ed m ai l a t1107 W es tPi ne St r eet , w hi ch w as th e g ra n tee ’s a d d re ss liste d o n th e M o o d y -to -F lo rim o n te w a rra n ty d e e d . T h e c e rtified m a il
w as r eturned on M ay 5, 2005, as undel i ver abl e, w i th the w or d “vac ant ” st am ped on the envel ope. O n J ul y 19, 2005, the For r es tCount y Sher i f f r ece i ved a N ot i ce of

For f ei tur e f or
s ervi ce upon Fl or i m ont e, t her eby i nf or m i ng hi m t hathi s l and had been s ol d t o R eed f ort axes on A ugus t25, 2003, and thatr edempt i on m us tbe made by A ug ust25, 2005. O n J ul y 21, 2005, the Forr es tC ount y D epu t y S heri f f att es t ed i n hi s r eturn thathe l ef ta copy of

the
s um m ons atthe 1 10 7 W estPi ne Str eetaddr es s and thatFl or i m ont e coul d notbe f ound f or per s onal s ervi ce. ¶4. O n Sept ember 12, 2005, For r es t C ounty C hance ry C l erk J i m m y C
. H avar d pr epar ed a t ax dee d s t at i ng t hatthe Fl or i m ont e pr operty w as s ol d t o R eed f orunpai d t axes i n t he
am o u n t of $ 2 1
. 8 0 o n A u g u st 25 , 2 0 0 3
. O n Ju ly 1 0 , 2 0 0 6 , P at M o o d y , F lori m o n te’s m o ther, i s s ued a chec k i n the amountof $21. 80 t o the Forr es tC ounty C hance ry C l erk, not i ng on t he chec k thatthe paym entw as for“a f i l i ng f ee, ” al though the r ecor d r evea l s thatthe che ck w as t ender ed i n an ef

f or tt o pay a port i on of

the bac k t axes . O n Jul y 11, 2006, F l or i m ont e f i l ed a C om pl ai ntt o V oi d Tax Sal e t o Cancel D eed and t o R emove C l oud on T i t l e aga i ns tR eed

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i n the Forr es tC ounty C hance r y C our t . O n Sept ember26, 2006, R eed f i l ed herA ns w er , and on O ct ober11, 2006, she l i kew i s e f i l ed a M ot i on t o B r i ng i n T hi r d- Par ty D ef endant s and f

or C hange of

T r i al D at e. O n N ovember2, 2 00 6, R eed f i l ed a Count er - C om pl ai ntand Thi r dP a rty C o m p lain t to C o n firm a n d Q u iet T itl e a n d fo r E jec tm e n t, br in g in g in Jim H o o d in h is
o ffic ial c a p a c ity a s A tto rn e y G e n e ra l of the S tate o f M iss iss ip p i, Jo n M a rk W e a th e rs in h is of f i ci al c apac i ty a s D i s tr i ctA t t orney f orForr es tCount y, J i m m y C. H avar d in hi s off i ci al capac i ty as F orr estC ou nty C han cery C l erk, and any otherpersons or part i es i n int eres t . A l so on N ovember2, 2006, the Forr es tC ounty C han cery C ourtent er ed an A gr eed O r deron M ot i on t o B r i ng i n T hi r d- Par ty D ef endant s and f

orC hange of

T r i al D at e. ¶5. O n N ovember 22, 2006, H avar d and F orres t C ou nty f i l ed an A ns w er i n w hi ch they d id n o t den y the a ll eg ati o n s of F lori m o n te’s co m p lai n t. O n D ec em b er 1 5 , 2 0 0 6 , W ea thers f i l e d a n An s we rwh i c h l i k e wi s e d i d n o td e n y th e a l l e g a t i o n s o f F l o r i mo n t e ’ s c o mp l a i n t . On D ece m ber19, 2006, a pr oof of publ i cat i on w as f

i l ed as t o a l l i nt er es t ed part i es , s how i ng t hat not i ce ha d been publ i s hed i n the H att i es bur g A m er i can new s paperon D ece m ber1, 8, and 1 5 , 2 0 0 6
. O n Ja n u ary 2 4 , 2 0 0 7 , the S tat e o f M issi ssipp i fi led an A n sw er to R ee d ’s co u n terc o m p lai n t, stat ing that ith ad n o interest i n the s u b ject l an d w ith the e x ce p ti o n o f po ssib le taxe s o w ed from p ast y ea rs an d that the S tat e c o n sen ted to a h ea ri n g o n R ee d ’s co u n tercom pl ai nt . O n the s ame day, the Forr es tC ounty C hance ry C our tent er ed i t s J udgm entf or D e fa u lt o f U n k n o w n In ter e ste d P a rties
. O n F e b ru a ry 1 5 , 2 0 0 7 , R e e d fil e d an A p p lica tio n to C ler k fo r E n try o f D e fa u lt an d S u p p o rt in g A ffid a v it ag a in st F lo rim o n te f o r h is fa ilu re to
an sw er h er c o u n ter-com p lai n t. O n F eb rua ry 1 6 , 2 0 0 7 , F lori m o n te’s c o u n sel sen t R ee d ’s

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co u n sel a lett er instruc ti n g h im to n o t pro ce ed w ith effo rt s to ob tai n a de fau lt
. O n F eb rua ry 20, 2007, Fl or i m ont e ans w er ed R eed’ s count er - compl ai nt ; how ever , on the s ame day, H avard, i n h i s capacity as cha ncery cler k , en t ered a D ock etof E ntry o f D efaul tagainst Fl or i m ont e. ¶6
. O n M a y 8 , 2 0 0 7 , a h ea ri n g w as c o n d u cted in the F o rrest C o u n ty C h an ce ry C o u rt, C h a n c e llo r E u g e n e L o v e F a ir, Jr. p re sid in g . F lo rim o n te te stifie d th a t i n J u n e 2 0 0 0 h is g ra n d p a re n ts, C h a rle s P . M o o d y a n d D o ro th y H . M o o d y , sig n e d a d e e d c o n v e y in g to h im fo u r a c re s o f la n d in F o rre s t C o u n ty a s a g ift. A t th e tim e , the M o o d y s w e re liv in g in B e a u m o n t, an d F lo rim o n te w a s re sid in g at 1 1 0 7 W e st P in e S tre e t in H a tti e sb u rg . F lo rim o n te di d notknow w hy the dee d w as notr ecor ded unt i l O ct ober2001. Fl or i m ont e expl ai ned that h e d id n o t re c e iv e a tax n o tice in 2 0 0 0 , 2 0 0 1 , o r 2 0 0 2
. F lo ri m o n te te stifie d th a t h is perm anentaddr es s w as 19 K i t tr el l R oad and thatthe 1107 W es tPi ne Str eetpr operty w as f ami l y- ow ned pr operty w her e he r es i ded par t -t i m e w hen he w as goi ng thr ough a di vor ce. H e sai d h i s busi ness corr espon den ce w as sentt o 1 9 K ittrel l R oad and that w as the ad dress l i s t ed on hi s dr i ver ’ s l i cens e. Fl or i m ont e neverr ece i ved the or i gi nal deed a f t eri thad bee n
r ecor ded i n the Forr es tC ounty C hance ry C l erk’ s O f f i ce. A tthe t i m e the deed w as r ecor ded i n O ct ober2001, Fl or i m ont e w as r es i di ng part - t i m e atbot h the K i t tr el l R oad and W es tPi ne S treetres i d en ce s. F l ori m on t e sai d h e nev er gave the Po st al S ervi ce a forw ardi ng add res s
w hen he moved t empora r i l y t o the W es tPi ne St r eetr es i dence
. Fl or i m ont e t es t i f i ed thathe
e v e n tu a lly c o n tac ted th e c h a n c e ry c ler k ’s o ffic e a n d w a s in fo rm e d th a t th e p ro p e rty h a d so ld fo r ta x e s a d a y o r tw o b e fo re a n d th a t h e sh o u ld c o n tac t R e e d , the p u rc h a se r. F lo rim o n te

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att empt ed t o pay the t axes butw as t ol d thati tw as t oo l at e. Fl or i m ont e’ s m otherhad pai d the 2001 t axes . Fr om 2003 t hr ough 2005, no one l i ved atthe W es tPi ne Str eetr es i dence , w hi ch
w as part i al l y des tr oyed i n H urr i cane K atr i na. F l or i m ont e adm i t t ed thathe di d notas s i s tt he chanc ery cl erk’ s of

f i ce i n updat i ng hi s curr entaddr es s and t hat he did notknow thathe
s houl d. ¶7
. L ance R ei d, a deput y chance r y cl er k, t es t i f i e d tha ta f

t e ra t a x s a l e oc c ur s , t he lan d o w n e r h a s tw o y e a rs t o r e d e e m th e p ro p e rty . B e tw e e n 1 8 0 d a y s a n d 6 0 d a y s o f titl e pas s i ng t o the t ax- sal e pur chas er , the cha ncery cl erk m us ttry t o l ocat e the pr operty ow ner
an d g ive th e o w n er n o ti ce b y sen d ing a N o ti ce o f F o rfeitu re v ia ce rt if ied m ail
. T h e c h an ce ry cl erk’ s of

f i ce s enta f

i r s tN ot i ce of

For f ei tur e t o the W es tPi ne Str eetad dres s l i s t ed on the deed, and thi s N ot i ce w as r eturned by the pos tof f i ce. T he cha ncery cl erk’ s off i ce di d not
s end a s econd not i ce be caus e i tco uld not f i nd a s econd a ddr es s f

orFl or i m ont e. A not her deputy chanc er y cl erk, R honda Styr on, compl et ed an a f f i davi t . A tthe hea r i ng, R ei d w as ques t i oned conc erni ng St yr on’ s af f i davi t , and the r ecor d r evea l s the f ol l ow i ng t es t i m ony: Q
. Fr om l ooki ng atthe af f i davi t , can you–there ar e thi ngs t o be che cked ther e. T her e i s a l i s tof

t hi ngs s he [ St yr on] w as s uppos ed t o have done
. A
. R ig h t. Q
. C an y ou l oo k at that and t el l she actuall y d i d those things? A
. I bel i eve s he di d. Itw as our–f ort hatyear ’ s t axes , the ones thatR honda di d thats he s ear ched the phone r ecor d, the ci ty di r ect ory, vo t er r e g i s tr a t i o n , t h e th i n g s th a twe a u t o ma t i c a l l y d o o n e a c h o n e o f th e m. Forw hat everr eas on thatyear , s he di dn’ tchec k any, butthatw as w hat her duty w as i s t o g o an d d o those things. Q
. I s ther e any i ndi cat i on thats he cont act ed the att orney thatf i l ed–that pr epar ed the dee d? A
. N o. Q
. Is th ere an y ind icati o n that sh e c o n tacted the g ran tor–

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A
. T h e g ran tor? Q
. –t o s ee i f

they mi ghtknow w her e the gr ant ee w oul d be? A
. T he gr ant oron t he dee d? Q
. O n the dee d. A
. N o. ¶8. T he C hance r y C l erk’ s off i ce publ i s hed a new s papernot i ce f or ty- f i ve days bef

or e the redem pti on dead l i ne, and the F orr estC ou nty Sh eri ff placed the n oti ce on the d oo r atthe W est P in e S tre e t h o m e . F ro m this p ro c e d u ra l his to ry , R e id o p in e d at th e h e a rin g th a t F lo rim o n te di d notgetnot i ce. R ei d furthert es t i f i ed i n det ai l aboutt he pr ocedur e gener al l y t aken by the F o rrest C o u n ty C h an ce ry C lerk’s o ffi ce i n a t ax sale. F ir st, th e o ffi ce att em p ts to d eli v er a lan d o w n e r’ s n o tice to th e a d d re ss listed o n th e d e e d a n d th e lan d ro ll. F o llo w in g th is pr ocedur e i n t oday’ s c as e, the chanc ery c l erk’ s of f i ce coul d f

i nd onl y the W es tPi ne St r eet add res s. N ext, the off

i ce at t em pted t o serve process on Flor i m on t e vi a the sheri ff
. P rocess
w a s re tu rn e d b e c a u se F lo rim o n te c o u ld n o t b e fo u n d in th e c o u n ty , n o r c o u ld a fa m ily
m e m b er ov er ag e sixteen be fou n d at the W est Pin e S tr ee t reside n ce . N ex t, certi fi e d m a il
w as att empt ed atthe W es tPi ne Str eetr es i dence , buti tw as r eturned bec aus e the home w as
vaca nt . N ew s paperpubl i cat i on agai ns tF l or i m ont e r an on Jul y 9, 2005, m or e than f or ty- f i ve days pr i ort o the r edempt i on de adl i ne, a s r equi r ed by s t atut e. W hen al l of thes e ef f or t s f ai l ed, the of f i ce e xecut ed a s ear ch f

oranot heraddr es s . R ei d sai d the s t andar d pr ocedur e i s t o chec k the r ecor ds i n the county t ax col l ect or ’ s of f i ce. T he of

f i ce then chec ks the vot err egi s tr at i on
r ol l s , the Pol k C i ty D i rect ory, and the phone book. T he 2003 Pol k C i ty D i r ect ory l i s t ed F lo rim o n te’ s re sid e n c e a s b e in g th e W e st P in e S tre e t h o m e , b u t h a d n o re c o rd o f F lo rim o n te f or2004 o r2 00 5. Rei d t e s t i f i e d tha tthe r e was n o r e a s on t o thi nk tha tthe o f f i c e ha d not

### 7

conduct ed an e xhaus t i ve s ear ch bas ed upon Styr on’ s a f f i davi t . R ei d f

ur thert es t i f

i ed thatt he chanc ery cl erk’ s of

f i ce doe s notcal l cl os i ng att orneys orgr ant or s i n an att empt t o f i nd t he pr operty ow ner . R ei d l i kew i s e t es t i f i ed thatnothi ng aboutthe pr oces s w as outof t he
or di nary and w as i n f

acti n acc or dance w i th the w ay al l othert ax s al es w er e handl ed. ¶ 9
. A t th e h e a rin g , B e tty J . R e e d tes tified th a t sh e p a id th e tax e s o n th e fo u r-a c re p ro p e rty f orthe yea r s 2002 thr ough 2006. ¶10. O n M ay 14, 2007, Chancel l orFai re nt er ed an opi ni on, hol di ng thatthe t ax s al e w as voi d be c a us e Fl or i mont e ne ve rr e c e i ve d p e r s on a l s e r vi c e of pr oc e s s vi a the s he r i f

f , no t i ng thatpost i ng t he not i ce on the doorw as noti n acc or dance w i th the pr ovi s i ons of M i s s i s s i ppi R ul e of C i vi l P r ocedur e 4. A ddi t i onal l y, t he chanc el l orf ound thatFl or i m ont e di d notr ece i ve
no t i ce by m ai l becau se the ch ancery clerk fai l ed to be d il igen t i n locat i ng his add res s. F in a lly , ac c o rd in g to C h a n c e llo r F a ir , th e a ffid a v it w a s in su ffic ien t b e c a u se th e d e p u ty chanc ery cl erk f

ai l ed t o f i l l i n the bl anks det ai l i ng herdi l i gents ear ch. O n J une 12, 2007, C hance l l orFai rent er ed j udgm enti n f avorof Fl or i m ont e. O n J une 21, 2007, R eed f i l ed a
m ot i on t o a l t erora m end the j udgm ent , and the cha ncel l ordeni ed thi s m ot i on on A ugus t6, 2 0 0 7 . R e e d th e n p e rfe c ted h e r a p p e a l to th is C o u rt. DI S CU S S I ON ¶11. “Thi s C our t w i l l not dis turb t he fi n di ngs of a chanc el l or unl es s the chanc el l orw as
m ani f es t l y w r ong, c l ear l y e r r oneous ora n e rr oneous l egal s t andar d w as appl i ed. ” R ush v. W a l la c e Re nta l

s, LLC , 837 So. 2d 191, 194 ( M i s s . 2003) ( ci t i ng B el l v. P arker , 563 So. 2d 5 9 4 , 5 9 6 -97 (M iss. 1 9 9 0 )).

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¶12. T her e i s onl y one i s s ue f orthi s C our tt o deci de. W HE T HE R T HE CH AN CE L L OR E RR E D I N F I ND I NG T HA T T HE CHAN CE RY CL E RK HA D F AI L E D T O C OMPL Y WI T H T HE NO TI CE S TATUTE. ¶1 3. R eed a r gu e s tha tthe c ha nc e ry c l e r k c ompl i e d w i th the n ot i c e s t a tut e bec aus e: ( 1) Fl or i m ont e w as notent i t l ed t o actual not i ce pur s uantt o the s peci f i c l anguage of the s t atut e; (2) the statu te do es n o t r eq u ir e a p arti cu lar form of a su p p o rt ing affidav itfrom the c h an ce ry clerk in the ev en t th at pe rson al no ti ce is r eturn ed un d eli v era b le; an d (3) p u b li c p o li cy fav o rs th e a ffirm a tio n o f ta x d e e d s th a t p ro p e rly v e st. ¶ 1 4
. M iss iss ip p i C o d e A n n o tate d S e c tio n 2 7 -4 3 -3 (R e v . 2 0 0 6 ) sta tes in p e rtin e n t p a rt:

T he cl erk s hal l i s s ue the not i ce t o the s her i f f of the coun t y o f the r eput ed ow ner ' s r es i dence , i f he be a r es i dentof the St at e of M i s s i s s i ppi , and the s her i f

f s hal l be r equi r ed t o serve per s onal not i ce as summ ons i s s ued f r om the court s ar e se r ved, and m ake hi s r eturn t o the cha ncery cl erk i s s ui ng s ame. T he cl er k s hal l al s o m ai l a copy of s ame t o the r eput ed ow nerathi s us ual s tr eetaddr es s , i f

s ame can be as cert ai ned af t erdi l i gents ear ch and i nqui ry, or t o hi s pos tof

f i ce addr es s i f

onl y t hatcan be as cert ai ned, and he s hal l not e s uch act i on on the t ax s al es r ecor d. T he cl erk s hal l al s o be r equi r ed t o publ i s h the name and addr es s of

the re put ed ow nerof the pr operty and the l egal des cr i pt i on of

s uch pr operty i n a publ i c new s paperof the county i n w hi ch the l and i s l oc a t e d, ori f

no ne w s pa pe ri s pu bl i s he d a s s uc h, the n i n a ne w s pa per havi ng a gener al c i r cul at i on i n s uch county. Such publ i cat i on s hal l be made at l eas tf or ty- f i ve ( 45) days pr i ort o the expi r at i on of the r edempt i on per i od.

. . . N ot i ce by mai l s hal l be by r egi s t er ed orcert i f i ed m ai l
. I n the eve ntthe not i ce by mai l i s r eturned undel i ver ed and the per s onal not i ce a s her ei nabove re q u ire d to b e s e rv e d b y th e s h e riff is re tu rn e d n o t fo u n d , th e n th e c ler k sh a ll m ake further sear ch an d inquiry to ascert ai n the repu t ed o w ner' s streetand po st of f i ce a ddr es s . If

t he r eput ed ow ner ' s str eetorpos tof f i ce a ddr es s i s as cert ai ned af t erthe addi t i onal sea r ch and i nqui ry, the cl erk s hal l agai n i s s ue not i ce a s her ei nabove s etout . I f

per s onal not i ce i s agai n i s s ued and i ti s agai n r eturned n o t fou n d an d i f no ti ce by m ail i s ag ain return ed un d eli v ere d , the n th e clerk s hal l f i l e an a f f i davi tt o thatef

f ecta nd s hal l s peci f

y ther ei n the act s of

s ear ch

### 9

and i nqui r y m ade by hi m i n an ef f or tt o asc ert ai n t he r eput ed ow ner ' s s tr eetand p o st offi ce ad d ress a n d said affidav itsh all b e re tai n ed as a p erm an en t r ec o rd i n the of f i ce of the cl erk and suc h act i on s hal l be not ed on the t ax s al es r ecor d. I f the cl erk i s s t i l l unabl e t o as cert ai n the r eput ed ow ner ' s s tr eetorpos tof f i ce addr es s af

t erm aki ng sea r ch and i nqui ry fort he s econd t i m e, then i ts hal l not b e n e c e ss a ry to iss u e a n y a d d iti o n a l n o tice b u t th e c ler k s h a ll file a n a ffid a v it sp e c ify in g th e re in th e a c ts o f se a rc h a n d in q u iry m a d e b y h im in a n e ffo rt to a sc e rta in th e re p u ted o w n e r' s s tre e t an d p o st o ffic e a d d re ss a n d sa id a ffid a v it s hal l be r et ai ned as a perm anentr ecord i n t he of f i ce of the cl erk and s uch act i on s hal l be not ed on the t ax s al e r ecor d.

. . . S h o u ld th e c ler k in a d v e rte n tly fa il to s e n d n o tice a s p re sc rib e d in th is s ect i on, then s uch s al e s hal l be voi d and the cl erk shal l notbe l i abl e t o the pur chas erorow nerupon r ef und of al l pur chas e money pai d. C hance l l orFai r , i n hi s det ai l ed opi ni on, i nt erpr et ed M i s s i s s i ppi C ode A nnot at ed Sect i on 27- 43- 3 t o r equi r e the cha ncery cl erk t o i s s ue per s onal servi ce by summ ons , servi ce by m ai l , and
s ervi ce by publ i cat i on. T he cha ncel l orl i kew i s e s t at ed: 6. I n the eventthe not i ce by mai l i s r eturned undel i ver ed and the per s onal not i ce a s her ei nabove r equi r ed t o be s erved by the s her i f f i s r eturned n o t fo u n d , the n th e c ler k sh a ll m a k e fu rth e r se a rc h a n d in q u iry to ascer t ai n the r epu t ed o w ner’ s streetand po stoff i ce add res s. 7. I f the r eput ed ow ner ’ s s tr eetorpostoff i ce addr es s i s as cert ai ned af t er the addi t i onal s ear ch and i nqui ry, the cl erk s hal l agai n i s s ue not i ce as h e re in a b o v e se t o u t. 8. I f per s onal not i ce i s agai n i s s ued and i ti s agai n r eturned notf ound and if n o tice b y m a il is a g a in retu rn e d u n d e liv e re d , the n th e c ler k sh a ll fil e an af f i davi tt o thatef

f ecta nd s hal l s peci f

y ther ei n the ac t s of

s ear ch and i nqui r y m ade by hi m i n a n e f f or tt o a s cert ai n the r eput ed ow ner ’ s s tr eet and po stoff

i ce add res s and sai d aff i dav i tshal l be ret ai ned as a perm anentr ecor d i n the of f i ce of the cl erk and s uch ac t i on s hal l be not ed on the t ax s al es r ecor d. 9. If the clerk is st i l l un able t o ascer t ai n the reput ed ow ner’ s streetor post of f i ce a ddr es s af

t erm aki ng s ear ch and i nqui ry f orthe s econd t i m e, then it sh a ll n o t b e n e c e ss a ry to iss u e a n y a d d iti o n a l n o tice b u t th e c ler k sh a ll

### 10 f i l e an a f f i davi ts peci f

yi ng ther ei n t he act s of s ear ch and i nqui ry m ade by him i n an eff

ortt o ascert ai n the r epu ted ow ner’ s streetand po st o ffi ce a d d ress an d sa id affida v itsh all b e re tai n ed as a p erm an en t r ec o rd in th e o ffic e o f th e c ler k a n d su c h a c tio n sh a ll b e n o ted o n th e tax sa le r ecor d. Shoul d the cl erk i nadvert ent l y f ai l t o s end not i ce a s pr es cr i bed in th is s e c tio n , the n su c h sa le s h a ll b e v o id a n d th e c ler k sh a ll n o t b e liab le to th e p u rc h a se r o r o w n e r u p o n re fu n d o f a ll pur chas e money pai d. ¶15. A s thi s cas e turns on the af f i davi t , no otherr eas on need be di s cus s ed. A s the C our t of A ppeal s has s ucci nct l y s t at ed: S tatu tes d e a lin g w ith lan d fo rfe itu re s fo r d e lin q u e n t t a x e s s h o u ld b e stric tly c o n s tru e d in fa v o r o f t h e la n d o w n e rs . B r ow n v. R iley , 580 So. 2d 1234, 1237 (M iss. 1 9 9 1 ). A n y d ev iat ion from the s tatu tori ly m an d ated p roc ed u re ren d ers th e s a le v o id
. H

ar t v. Catoe , 3 9 0 S o . 2 d 1 0 0 1 , 1 0 0 3 (M iss. 1 9 8 0 ). R oach v. G oebel , 856 So. 2d 711, 716 ( M i s s . C t . A pp. 2003)
. Chancel l orFai rf ound thatt he af f i davi tcompl et ed by Styr on w as unacc ept abl e bec aus e “a l l b l anks af t erthe name and par cel num berar e bl ank. ” N oteven the t ax sa l e num berw as fi l l ed i n. T hi s C our thas s t at ed: [I] t is stric t c o m p lian c e w ith th e sta tu te w h ich is m a n d a ted . T h e sta tu te r equi r es , i nt eral i a, the f i l i ng of “an a f f i davi ts peci f

yi ng ther ei n the ac t s of s ear ch and i nqui r y” regar di ng ef f or t s t o as cert ai n the l andow ner ' s s tr eet addr es s and pos tof

f i ce a ddr es s . A ccor di ng t o anotherpor t i on of the s t atut e, the cl erk m us tbe ‘ di l i gent ’ i n hi s /hers ear ch and i nqui ry. R u sh , 837 So. 2d at199. T he ca s e s ub j udi ce i s f a c tua l l y s i mi l a rt o R u sh b u t cle a rly d is tin g u is h a b le
. In 1 9 9 7 , O .C . R u s h c o n v e y e d a p a rc e l o f p ro p e rt y to E lo is e M o ff ite
. I d. at 192. H ow ever , i tw as actual l y A l exi a R ushing, M off i t e’ s f i r s tcous i n, w ho pur chas ed the p ro p e rt y , u s in g M o ff

ite ’s n a m e w ith M o ff

ite ’s p e rm is s io n . I

d. at194. T hus , M of

f i t e “w as notconcerned w i th t he as s es s m entof t axes on the pr operty and di d notf eel acc ount abl e f

or

### 11

thos e as s es s ed pr operty t axes . ” I d. W hen the t ax bi l l came due, R us h’ s name w as l i s t ed on th e b ill. I

d. a t 1 9 2
. A c c o rd in g ly , th e L a u d e rd a le C o u n ty T a x C o llec to r p u b lish e d n o tice in th e lo c a l n e w s p a p e r i n R u s h ’s n a m e . I d. T he pr operty w as sol d f ordel i nquentt axes , and the L auder dal e C ount y C hance r y C l erk att empt ed t o not i f y M of f i t e by ce r t i f

i ed mai l , w hi ch w as
re tu rn e d a s u n d e liv e ra b le
. I d. M of f i t e’ s a ddr es s l i s t ed on the deed w as actual l y thatof her d a u g h te r’ s , in s te a d o f t h e a d d re s s w h e re s h e h a d re s id e d fo r t h ir ty -f iv e y e a rs . I

d. at194. T he L auder dal e C ounty C hance r y C l erk s i gned a f or m af f i davi tw hi ch r ead: A ff i ant m ade d i l i gen tsear ch an d inquiry to det erm i ning t he st reetand po st of f i ce a ddr es s of

El oi s e M of

f i t e ( N ew O w ner ) , R us h O
. C
. , the r eput ed ow ner of s ai d pr operty and i s s ued not i ce t o the s her i f f of L auder dal e C ounty, M i s s i s s i ppi , the county of the r es i dence of

the s ai d r eput ed ow ner , a nd m ai l ed a copy of

s uch not i ce t o s ai d r eput ed ow nerathi s us ual s tr eetaddr es s by cert i f i ed mai l , al l i n the f

or m and i n t he m annerr equi r ed by Sect i on 27- 43- 3, M iss iss ip p i C o d e o f 1 9 7 2 ; th a t th e n o tice b y m a il w a s re tu rn e d u n d e liv e ra b le and the per s onal not i ce r equi r ed t o be s erved by the s her i f f w as r eturned not f ound; thataf

f i antthen made f

ur thers ear ch and i nqui ry t o as cert ai n the reput ed o w ner' s streetand po stoff i ce add res s. T hatthe ac t s of

s ear ch and i nqui ry made by af f i anti n an ef

f or tt o as cert ai n the reput ed o w ner' s streetand po stoff i ce add res s ar e speci fi ed as fol l ow s: T el ephone di r ect ory, R
. L
. Pol k C i t y D i re ct or i es f ors ever al years , t el ephone c ont act( pr obabl e r el at i ves ) , r ecor ds i n T ax C o l l e c t o r 's o f

f i c e , T a x A s s e s s o r 's o f

f i c e , a n d C i r c u i tC l e r k 's o f f i c e v o t e rr e g i s tr a t i o n f

i l e , a l s o th e d e e d wh i c h r e q u i r e s n a me and addr es s of

G r ant ee a nd G r ant orw hen f i l ed f orr ecor d. A f f i antw as s t i l l u nab l e to as cert ai n the r eput ed ow ner ' s s tr eetorpos tof f i ce addr es s af

t erm aki ng s uch s ear ch and i nqui ry f orthe s econd ti m e, and no addi t i onal not i ce w as i s s ued. 8 3 7 S o . 2 d a t 1 9 2 -9 3
.

### 12

¶16. L i t i gat i on ens ued, and af t er an evi dent i ary hear i ng, t he chance l l or hel d that the t ax
s al e w as val i d. E n r out e t o herdet erm i nat i on thatthe t ax s al e w as val i d, the cha ncel l or fo u n d , in tera lia , t hatal though some of t he i nf or m at i on i n the cha ncery cl erk’ s af f i davi tw as fa lse , the e v id e n c e re v e a led th a t th e c h a n c e ry c ler k ’s o ffic e h a d b e e n d ili g e n t in its e ffo rts to lo c a te M o ffite ; an d th a t M o ffite h a d k n o w in g ly p ro v id e d fa lse in fo rm a tio n o n th e d e e d in th a t sh e a llo w e d h e r n a m e to b e u se d a s th e g ra n te e , ev e n th o u g h h e r firs t co u sin , A lex ia R ushi ng, actual l y purchased t he p roperty, and M off i t e fur ther al l ow ed h er daug hter ’s add res s to b e u s e d a s th e g ra n te e ’s a d d re s s o n th e d e e d
. I d. a t198- 99. T he cha ncel l oral s o f ound t hat “[ t ] o gr antE l oi s e M of

f i t e the r el i ef

thatshe s eeks w oul d m ean thata pr operty ow nercan pr ovi de err oneous i nf

or m at i on att he t i m e he orshe ac qui r es t i t l e t o l and, t ot al l y i gnor e the f actthatr eal pr operty t axes come due every year , m ake no ef f or tt o pr ovi de any c or r ect i nf or m at i on t o the appr opr i at e author i t i es, and then expe ctcl erks char ged w i th s eeki ng i nf or m at i on on s even hundr ed t o a thousand otherdel i nquentt axpaye r s t o go beyond the
curr enti nf

or m at i on av ai l abl e i n thei rof f i ce t o f i nd hi s orhercurr entaddr es s . ” I d. at198. ¶17. O n appea l , thi s Courtdi s cus s ed the egr egi ous nes s of M of f i t e’ s act i ons by poi nt i ng out thats he had vi ol at ed M i s s i s s i ppi C ode A nnot at ed Sect i on 27- 3- 51( 2) and, acc or di ngl y, s he coul d have be en cha r ged w i th per j ury underM i s s i s s i ppi C ode A nnot at ed Sect i on 97- 9- 61. 837 So. 2d at199. ¶ 1 8
. I n a f

f i r mi n g th e c h a n c e r y c o u r t j u d g me n t u p h o l d i n g th e v a l i d i ty o f th e t a x s a l e , we emphasi zed that w hil e w e i n no w ay mi ni m i zed the dut i es of chanc ery cl erks and t ax
c o l l e c t o r s t o s tr i c t l y c o mp l y wi th th e a p p l i c a b l e s t a tu t e s r e l a t i n g t o t a x s a l e s , o u rl a ws

### 13

lik e w ise d o n o t p e rm it l a n d o w n e rs to ig n o re th e ir re sp o n s ib iliti e s to b e d ili g e n t in tim e ly p a y in g a c c ru e d p ro p e rt y ta x e s . I d. a t 1 9 9 -2 0 0 . W e fu rth e r a d m itt e d th a t o u r d e c isio n in R u sh , l i ke many cas es , w as “f act - dr i ven, ” m eani ng t hatot hercas es i nvol vi ng a si m i l ari s s ue coul d caus e a di f

f er entdi s pos i t i on dependi ng on the f act s and ci r cumst ance s pecul i art o t he p a rt ic u la r c a s e . I

d. ¶19. Itis cleart hatthe f act s i n R u sh di f

f erf r om thos e i n the ca s e s ub j udi ce . M offi te’s i ntent i on al m i scond uct i s al t og et her di ff erentfr om F l ori m on t e’s ov ers i gh t . B ut m ost i m por t ant l y, the f

act s s urr oundi ng the chanc ery c l erk’ s a f f i davi ta r e di f

f er enti n t oday’ s cas e. ¶ 2 0
. O n th e fa c e o f th e a ff id a v it, nothi ng w as done t o f i nd Fl or i m ont e. I ti s notenough f or R e id , an o th e r d e p u ty c h a n c e ry c ler k , w h e n a sk e d w h e th e r S ty ro n d id a d ili g e n t se a rc h , to t es t i f y “ I be l i eve s he di d. ” Styr on di d nott es t i f y a ttr i al , a nd Rei d h ad n o p er s onal k n o w ledg e a s to w h at S tyro n ac tually d id (o r did n o t do ). ¶ 2 1
. T h u s, ta k in g S ty ro n ’s a ffid a v it as tru e , the F o rre st C o u n ty C h a n c e ry C ler k ’s o ffic e d id notheed thi s C our t ’ s admoni t i on i n R u sh co n ce rni ng the ap propri at e do cu m en tat ion to v erify the “due di l i gence ” exe r ci s ed by the cha ncery cl erk’ s of f i ce in at t empt i ng t o l ocat e the pr operty ow neraf

t era t ax s al e, butpr i ort o the r edempt i on deadl i ne. T he f or m af f i davi thad b lan k s to c h e c k in d ica tin g a se a rc h h a d o c c u rre d in th e “ P h o n e D ir e c to ry ,” w ith th e “ C ity T ax C o ll ec tor, ” a n d in the “C ity T a x D ir ec tory . ” A lso, th ere w as a b lank to li st “O ther”
so u rc e s u se d . O n th e fa c e o f th e a ffid a v it, S ty ro n d id n o t c h e c k a n y b lan k s a n d d id n o t n o te any s our ces of

hersea r ch. A ccor di ngl y, w e f i nd thatthe cha ncel l ordi d noterri n f i ndi ng t hat

### 14

the Forr es tC ounty Chancery Cl erk’ s of f i ce di d notc om pl y w i th the not i ce r equi r ement s of the s t atut e. ¶22
. A d d it ion all y , “ [i ] n M i ssi ssi pp i , i ti s pub l i c po l i cy to f avo r and protect l and o w n ers f r om l os s by i t s sal e f

ort axes . ” L a w re n c e v. R a n k in , 870 So. 2d 673, 676 ( M i s s . C t . A pp. 2004) ( ci t i ng Ca rm a de lle v . C u stin , 2 0 8 S o . 2 d 5 1 , 5 5 (M iss. 1 9 6 8 )). ¶ 2 3
. In su m , this iss u e is w ith o u t m e rit. CO NC L US I ON ¶24. Forthe r eas on s s t a t e d, the Forr es tC ounty C hance ry C our t ’ s j udgm entent er ed i n f avor of C har l es R ay Fl or i m ont e, voi di ng the t ax s al e of Fl or i m ont e’ s propert y t o B etty J
. R eed, and r es t or i ng t i t l e t o t he s ubj ectpr operty t o Fl or i m ont e, i s af f i r m ed. ¶ 2 5
. AFF I RM ED
. S M I TH, C. J . , W AL LE R A ND DI AZ , P . J J . , E AS LE Y, GRAV ES , DI CKI NS ON, RANDOL P H AND L AM AR, J J . , CONCUR.