Rebuild America, Inc. v. Norris
Rebuild America, Inc. v. Norris
Opinion of the Court
ON WRIT OF CERTIORARI
for the Court:
¶ 1. Tim Norris failed to pay the 2005 property taxes on his Jackson restaurant, so in August 2006, Sass Muni purchased the property in a tax sale. After Norris did not redeem the property within the two-year period provided by statute,
¶ 2. When Rebuild America filed a suit to confirm title, Norris — arguing that he was never personally served with notice of the tax sale, as required by Section 27-43-3
ANALYSIS
¶ 3. Section 27-43-3 generally requires the chancery clerk to provide notice of tax sale to the property’s reputed owner in three forms: (1) by “personal notice as summons issued from the courts are served,” (2) by “mail ... at his usual street address,” and (3) by publication “in a public newspaper of the county in which the land is located.... ” The Court of Appeals, citing our opinion in DeWeese Nelson Realty, Inc. v. Equity Services Co.,
¶ 4. Rebuild America also argues that it is statutorily entitled to reimbursement of taxes paid for previous years, together with statutory interest and penalty.
CONCLUSION
¶ 5. The decisions of the Court of Appeals and the Chancery Court for the First Judicial District of Hinds County are affirmed.
¶ 6. AFFIRMED.
. See Miss.Code Ann. § 27-45-3 (Rev. 2010).
. Miss.Code Ann. § 27-43-3 (Rev. 2010) ("the sheriff shall be required to serve personal notice as summons issued from the courts are served”).
. DeWeese Nelson Realty, Inc. v. Equity Servs. Co., 502 So.2d 310 (Miss. 1986).
. Miss.Code Ann. § 27-43-3.
. Miss.Code Ann. § 27-45-27(1) (Rev. 2010) ("The purchaser and the holder of the legal title under him by descent or purchase, may enforce the lien by bill in chancery, and may obtain a decree for the sale of the land in default of payment of the amount within some short time to be fixed by the decree.”).
Reference
- Full Case Name
- REBUILD AMERICA, INC. v. Tim A. NORRIS
- Cited By
- 2 cases
- Status
- Published