Opinion ID: 1931387
Heading Depth: 2
Heading Rank: 2

Heading: Voided Tax Deeds

Text: ¶ 14. Alexander contends that the trial court erred in voiding the tax sale and the tax deeds because the chancery clerk and the sheriff did not comply with the statutory notice to the plaintiffs required pursuant to Miss.Code Ann. §§ 27-43-1 & 27-43-3. Alexander argues that he entered into a contract with the State of Mississippi when he purchased the land in question at the tax sales. Alexander asserts that the tax sales and the tax deeds should not have been voided by the trial court as the notice requirements were not performed due to the chancery clerk's and sheriff's failure to perform in accordance with Miss.Code Ann. §§ 27-43-1 and 27-43-3, not because of any failure by him to perform. [1] ¶ 15. However, the plaintiffs' position is that the trial court properly determined that the tax deeds were void because the record reveals that the chancery clerk and the sheriff failed to carry out their statutorily required duties to provide notice of the expiration of the redemption period. There is no evidence of compliance with the notice requirements in the record. Alexander does not argue or point out evidence that adequate notice was provided to the plaintiffs. ¶ 16. Miss.Code Ann. § 27-43-1 provides in part: The clerk of the chancery court shall, within one hundred eighty (180) days and not less than sixty (60) days prior to the expiration of the time of redemption with respect to land sold, either to individuals or to the state, be required to issue notice to the record owner of the land sold as of 180 days prior to the expiration of the time of redemption.... ¶ 17. Working in connection with Miss.Code Ann. § 27-43-1, Miss.Code Ann. § 27-43-3 states: The clerk shall issue the notice to the sheriff of the county of the reputed owner's residence, if he be a resident of the State of Mississippi, and the sheriff shall be required to serve personal notice as summons issued from the courts are served, and make his return to the chancery clerk issuing same. The clerk shall mail a copy of same to the reputed owner at his usual street address if same can be ascertained, and he shall note such action on the tax sales record. The clerk shall also be required to publish the name and address of the reputed owner of the property and the legal description and the legal description of such property in a public newspaper of the county in which the land is located, or if no newspaper is published as such, then in a newspaper having a general circulation in such county. Such publication shall be made at least forty-five (45) days prior to the expiration of the redemption period. If said reputed owner is a nonresident of the State of Mississippi, then the clerk shall mail a copy of said notice thereto in the same manner as hereinabove set out for notice to a resident of the State of Mississippi, except that person notice served by the sheriff shall not be required. Notice by mail shall be by registered or certified mail. In the event the notice by mail is returned undelivered and the personal notice as hereinabove required to be served by the sheriff is returned not found, then the clerk shall make further search and inquiry to ascertain the reputed owner's street and post office address. If the reputed owner's street or post office address is ascertained after the addition search and inquiry, the clerk shall again issue notice as hereinabove set out. If personal notice is again issued and it is again returned not found and if notice by mail is again returned undelivered, then the clerk shall file an affidavit to that effect and shall specify therein the acts of search and inquiry made by him in an effort to ascertain the reputed owner's street and post office address and said affidavit shall be retained as permanent record in the office of the clerk and such action shall be noted on the tax sales record. If the clerk is still unable to ascertain the reputed owner's street or post office address after making search and inquiry for the second time, then it shall not be necessary to issue an additional notice but the clerk shall file an affidavit specifying therein the acts of search and inquiry made by him in an effort to ascertain the reputed owner's street and post office address and said affidavit shall be retained as a permanent record in the office of the clerk and such action shall be noted on the tax sale record. Should the clerk inadvertently fail to send notice as prescribed in this section, then such sale shall be void and the clerk shall not be liable to the purchaser or owner upon refund of all purchase money paid. (emphasis added). ¶ 18. Here, the trial court found that the required notices were not sent and published as required by statute and that, as a result, the tax sales were void. We find that the clerk and the sheriff did not provide the plaintiffs with the statutory notice required in Miss.Code Ann. §§ 27-43-1 and 27-43-3 as to the three properties in question. Accordingly, this Court finds that the Lawrence County Chancery Court did not err in voiding the tax sales and tax deeds.