Opinion ID: 1951455
Heading Depth: 2
Heading Rank: 2

Heading: whether the chancellor erred in setting aside the entire tax sale.

Text: ¶ 6. Section 27-43-3 of the Miss.Code Ann. (Rev.2002) provides that notice shall be served on anyone with ownership interests. The record shows that Travis Traylor Lewis, Darla G. Lewis, Milton T. Cox, Deanna Cole, Robert A. Carter, Fred Burns and Teri D. Burns all have ownership interests in the property. The record neither shows whether or not process was issued for these persons nor whether or not these persons were served with process, but none of these persons (except for Robert A. Carter) have been made parties to this proceeding. ¶ 7. The chancellor erred in setting aside the entire tax sale because certain necessary parties (those persons having ownership interests) were not before the court, and the Court of Appeals erred in affirming the chancellor's judgment in its entirety. See, e.g., In re Conservatorship of Brantley, 865 So.2d 1126, 1134 (Miss.2004) (where conservator did not join all persons with interests in settlement, chancellor's award must be reversed).