Opinion ID: 1210800
Heading Depth: 1
Heading Rank: 2

Heading: Tax Resale Purchaser's Plea For Summary Judgment

Text: ¶ 3 The purchaser's suit is based on his claim to a superior title acquired by resale tax deed, which operates in law to extinguish the spousal owners' and the lender's statutory opportunity for redeeming the land from ad valorem lien. There is no dispute that the husband signed both the receipt for the notice-bearing certified mail directed to his wife as well as for that which was addressed to him. [5] Nor is it challenged that the lender's grandson executed the receipt for the notice-bearing certified mail sent to the mortgage company. [6] Purchaser maintains that the proceedings leading toward the county treasurer's execution of the resale tax deed substantially comply with the statutory prerequisites and provide prima facie evidence of the transaction's validity. The only issue, he urges, is whether the service effected (on the wife and on the lender) in the framework of the procedure employed complies with the notice requirements of due process. It is the purchaser's position that the tax resale notice that was to be effected by certified mail directed to each of the spousal owners and to the lender, which called for restricted delivery and return receipt, passes muster under the constitutional mandate for reasonable probability that the defendant will receive actual notice. [7]