State v. Delinquent Taxpayers

In this cause, a purchaser at tax sale appeals the order of the trial court voiding its prior default judgment against the delinquent taxpayer, and voiding the conveyance of that property to the purchaser. The delinquent tax notices, as well as the notice of sale, were issued to an unintelligible address, despite the presence of the taxpayer's proper address on the special warranty deed retained in the Metropolitan Government's Assessor's Office. Upon the government's motion, notice was then attempted by publication. After the trial court had entered the decree of sale and judgment affirming sale, and after expiration of the period for the exercise of the equitable right of redemption had otherwise lapsed, the delinquent taxpayer attempted to redeem the property. The tax sale purchaser, James Brown, contested the redemption. The trial court, considering the taxpayer's Motion to Void Tax Sale as a Rule 60.02 Motion to Set Aside a Default Judgment, voided the sale. For the reasons and under the authority cited herein we affirm.