Green Tree - AL, LLC v. Dominion Resources, L.L.C.

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Rel: 09/09/2011 Notice: T h i s o p i n i o n i s s u b j e c t t o formal r e v i s i o n b e f o r e p u b l i c a t i o n i n t h e advance s h e e t s o f Southern R e p o r t e r . R e a d e r s a r e r e q u e s t e d t o n o t i f y t h e R e p o r t e r o f D e c i s i o n s , Alabama A p p e l l a t e C o u r t s , 300 D e x t e r A v e n u e , M o n t g o m e r y , A l a b a m a 3 6 1 0 4 - 3 7 4 1 ((334) 2 2 9 - 0 6 4 9 ) , o f a n y t y p o g r a p h i c a l o r o t h e r e r r o r s , i n o r d e r t h a t c o r r e c t i o n s may be made b e f o r e t h e o p i n i o n i s p r i n t e d i n Southern R e p o r t e r . ALABAMA COURT OF CIVIL APPEALS SPECIAL TERM, 2011 2100187 Green Tree - AL LLC v. Dominion Resources, L.L.C. Appeal from S t . C l a i r C i r c u i t Court (CV-09-900062) THOMAS, J u d g e . In She 1999, Leah financed Retail that Installment installment Mitchell purchase purchased and e x e c u t e d Contract contract"). Green and a manufactured a Manufactured Security Tree home. Agreement - AL LLC ("Green Home ("the Tree") 2100187 was later assigned was granted any d e f a u l t on the r i g h t Mitchell that she § was to repossess placed owned in the et Odenville. property seq. property on May i t ejectment received judgment possession After of the Mitchell performed pressure washing maintenance, prevent The i t s in was tax ejected home, the failed property to a result, L.L.C. pay deed, on May clean the on right tax to sale. Dominion property trash home, a Dominion the real real filed property, the to home. i t the at i n c l u d i n g removing manufactured 1975, the Mitchell. purchased up 10, ("Dominion"), Dominion awarding from ad r e c e i v e d a t a x deed against property and real t a x deed d e s c r i b e s i t s favor real on of the manufactured action maintenance manufactured Dominion mention received As Resources, 13, 2008. successful a which i t s o l d p u r s u a n t t o A l a . Code Dominion b u t m a k e s no After the was home Mitchell property. the t a x - s a l e purchaser. the p r o p e r t y under t h e m a n u f a c t u r e d home u p o n manufactured on t h a t r e a l the r e a l 40-10-1 installment contract, the i n s t a l l m e n t c o n t r a c t . valorem taxes 2005, the and and debris, performing yard a n d c o v e r i n g t h e r o o f o f t h e m a n u f a c t u r e d home t o further damage from 2 exposure to the elements. 2100187 Dominion the claimed that maintenance manufactured i t had expended i t had performed home. In i n e x c e s s o f $ 1 0 , 0 0 0 on on t h e r e a l a l l , including i n s u r a n c e p a y m e n t s on t h e m a n u f a c t u r e d $36,723.99 i n expenses manufactured result, home. the also Green Dominion both the real sale and t h a t , to the real home, arguing that Dominion p r o p e r t y and t h e manufactured i n o r d e r f o r Green home, G r e e n home p u r s u a n t manufactured t o Green that contract. As to possession of right Tree Tree manufactured had home purchased at thetax to gain possession of was r e q u i r e d t o redeem t h e t o A l a . Code a detinue a c t i o n against Dominion, as p r o p e r t y and t h e Tree's Green filed Subsequently, claimed the by p a y i n g Dominion Dominion and to repossess seq., the fees home, D o m i n i o n on t h e i n s t a l l m e n t desired opposed manufactured manufactured defaulted Tree manufactured the attorney home o n t h e p r o p e r t y . Mitchell a related p r o p e r t y and t h e $36,723.99. 1975, § 40-10-120 e t I n May 2 0 0 9 , G r e e n Tree seeking possession of home. answered Dominion Tree's t h e t a x deed filed claims. and filed a motion a f o r a summary In i t s motion, had conveyed 3 counterclaim. to i tboth judgment Dominion the real argued property 2100187 a n d t h e m a n u f a c t u r e d home b e c a u s e , p u r s u a n t t o A l a . C o d e 1 9 7 5 , § 40-11-1(b)(15) and ( c ) ( 2 ) , the manufactured home h a d b e e n s u b j e c t t o ad v a l o r e m t a x a t i o n and had been t a x e d "as r e a l t y . " Based on t h i s argument, Dominion m a n u f a c t u r e d home a s p a r t in t h e t a x deed possession and of the real that Green of the manufactured the manufactured contended home u n d e r Tree manufactured property home by home changes tax deed 1 Green motion, because, personal had n o t been o f A l a . Code i n order to gain t o redeem i n § 40¬ arguing that the along with i t the contended, property real the because i t s canceled pursuant 1975, § 32-8-30(c) to this to i t $36,723.99. not transferred not pertinent § 32-20-20(b)). Tree, conveyed the procedures outlined Dominion's remained of t i t l e former v e r s i o n with was the manufactured certificate opposed property i t owned t h e home, was r e q u i r e d 10-120 e t s e q . b y p a y i n g D o m i n i o n Green that to the (now c o d i f i e d a p p e a l a t A l a . Code 1 9 7 5 , Tree f u r t h e r contended t h a t i t was n o t I n 2009, t h e A l a b a m a L e g i s l a t u r e amended a n d r e n u m b e r e d those s e c t i o n s o f t h e U n i f o r m C e r t i f i c a t e o f T i t l e and A n t i T h e f t A c t , c o d i f i e d a t A l a . Code 1975, § 32-8-1 e t s e q . , r e l a t i n g t o c e r t i f i c a t e s o f t i t l e s f o r m a n u f a c t u r e d homes a s t h e A l a b a m a M a n u f a c t u r e d Home C e r t i f i c a t e of T i t l e Act, c o d i f i e d a t A l a . Code 1 9 7 5 , § 32-20-1 e t s e q . , e f f e c t i v e J a n u a r y 1, 2010. 1 4 2100187 s u b j e c t t o t h e r e d e m p t i o n p r o c e d u r e s s e t o u t i n § 40-10-120 e t seq. because Green tax Tree those h a d no i n t e r e s t s a l e ; Green manufactured status Tree procedures Tree that further denied that trial manufactured c l a i m e d even court home t a x deed entire Thus, had conveyed manufactured determined 2 that home. Green Tree owe D o m i n i o n with retained i t s Green the entire required § 40-10-120 e t s e q . Dominion court that under § the 40-11- concluded the real result, was r e q u i r e d the was i n t h e Tree were as r e a l t y t o Dominion a at i t s tax treatment. the t r i a l As sold interest contended, home u n d e r taxed p r o p e r t y and property i f Green agreed had been 1 ( b ) ( 1 5 ) and ( c ) ( 2 ) . the Tree i t would "redeem" t h e manufactured to real i t s sole as p e r s o n a l p r o p e r t y d e s p i t e The the i n the real home, w h i c h , G r e e n $36,723.99 Dominion to said applied that p r o p e r t y and the t r i a l court t o pay Dominion t h e $36,723.99, p l u s an a t t o r n e y f e e a n d i n t e r e s t , i norder The t r i a l c o u r t a l s o d e t e r m i n e d t h a t t h e manufactured home h a d b e e n a f f i x e d t o t h e r e a l p r o p e r t y . Although the record contains references t o photographs that d e p i c t the manufactured home, the record does not contain any photographs. B e c a u s e n e i t h e r p a r t y r e l i e d on common-law f i x t u r e analysis i n the t r i a l court or i n t h i s court, the q u e s t i o n w h e t h e r t h e m a n u f a c t u r e d home was a f f i x e d t o t h e r e a l property i s not before us. However, f o r p u r p o s e s o f o u r a n a l y s i s o f t h e i s s u e s t h a t a r e b e f o r e u s , we assume t h a t t h e m a n u f a c t u r e d home was a f f i x e d t o t h e r e a l p r o p e r t y . 2 5 2100187 to r e d e e m t h e m a n u f a c t u r e d home. judgment. We from t h a t 3 review standard summary Green Tree appeals as a summary j u d g m e n t was a p p l i e d i n the judgment material fact judgment as i s to exists a matter be and of de trial granted the n o v o ; we law. Rule court. when moving apply no party A the motion genuine same for issue is entitled 5 6 ( c ) ( 3 ) , A l a . R. to Civ. A p a r t y m o v i n g f o r a s u m m a r y j u d g m e n t m u s t make a p r i m a showing fact "that and law." 1038 burden prima i s no genuine that [ i t ]i s e n t i t l e d Rule 1036, there then facie 5 6 ( c ) ( 3 ) ; see ( A l a . 1992). shifts to s h o w i n g by Lee to v. issue as to a judgment City of any as nonmovant 'substantial to rebut 592 evidence.'" the Lee, a P. material So. I f the movant meets t h i s b u r d e n , the of facie a matter Gadsden, a of 2d "the movant's 592 So. T h e t r i a l c o u r t e n t e r e d two o r d e r s , one on J u l y 7, 2010, and t h e o t h e r on J u l y 9, 2010. On A u g u s t 5, 2010, G r e e n T r e e sought c l a r i f i c a t i o n r e g a r d i n g which order of the t r i a l c o u r t was t h e i n t e n d e d o r d e r , s o u g h t r e v i e w o f b o t h o r d e r s , and r e q u e s t e d t h a t t h e t r i a l c o u r t c e r t i f y one o f t h e o r d e r s as a f i n a l j u d g m e n t , p u r s u a n t t o R u l e 5 4 ( b ) , A l a . R. C i v . P. In r e s p o n s e t o G r e e n T r e e ' s m o t i o n , t h e t r i a l c o u r t e n t e r e d an o r d e r on November 1, 2010, t h a t i n c o r p o r a t e d t h e J u l y 9, 2010, o r d e r as t h e i n t e n d e d o r d e r o f t h e c o u r t , d i s m i s s e d D o m i n i o n ' s pending t r e s p a s s c l a i m w i t h o u t p r e j u d i c e ; c e r t i f i e d the order as f i n a l p u r s u a n t t o R u l e 5 4 ( b ) , o u t o f an abundance o f c a u t i o n ; and d e n i e d a l l o t h e r a s p e c t s o f G r e e n T r e e ' s m o t i o n . 3 6 2100187 2d at 1038 evidence (footnote of such weight in the exercise existence Life Co. s e e A l a . Code This and q u a l i t y t h a t evidence fair-minded s o u g h t t o be p r o v e d . " of Florida, 1975, § case i n v o l v e s 547 So. is persons and a d e t e r m i n a t i o n interplay West v. 2d Founders 870 , 87 1 ( A l a . of several statutory 12-21-12(d). the construction provisions of those p r o v i s i o n s . statutory "[S]ubstantial of i m p a r t i a l judgment can r e a s o n a b l y i n f e r the of the fact Assurance 1989); omitted). o f t h e i r i m p o r t b a s e d upon t h e T h u s , we employ the r u l e s construction. " ' I t i s t h i s Court's r e s p o n s i b i l i t y to give effect to the l e g i s l a t i v e intent whenever t h a t i n t e n t i s m a n i f e s t e d . State v . U n i o n T a n k C a r C o . , 281 A l a . 2 4 6 , 2 4 8 , 201 So. 2d 402 , 403 (1 967 ) . When interpreting a statute, t h i s Court must read the statute as a whole because s t a t u t o r y l a n g u a g e d e p e n d s on c o n t e x t ; we w i l l p r e s u m e t h a t t h e L e g i s l a t u r e knew t h e meaning of t h e words i t used when i t e n a c t e d t h e s t a t u t e . E x p a r t e J a c k s o n , 614 So. 2d 405, 406-07 (Ala. 1993). A d d i t i o n a l l y , when a t e r m i s n o t d e f i n e d i n a s t a t u t e , t h e commonly a c c e p t e d d e f i n i t i o n o f t h e t e r m s h o u l d be a p p l i e d . Republic S t e e l C o r p . v . H o r n , 2 68 A l a . 27 9, 281 , 105 So. 2 d 4 4 6 , 447 (1 9 5 8 ) . Furthermore, we must g i v e the words i n a s t a t u t e their plain, ordinary, and commonly understood meaning, and where p l a i n l a n g u a g e i s used we m u s t i n t e r p r e t i t t o mean e x a c t l y w h a t 7 of 2100187 i t s a y s . Ex p a r t e S h e l b y C o u n t y H e a l t h C a r e A u t h . , 850 S o . 2 d 332 ( A l a . 2 0 0 2 ) . ' "Bean D r e d g i n g , L.L.C. v. A l a b a m a Dep't o f Revenue, 855 S o . 2 d 5 1 3 , 517 ( A l a . 2003). In addition, '"'"[t]here i s a presumption that every word, s e n t e n c e , o r p r o v i s i o n [ o f a s t a t u t e ] was i n t e n d e d f o r some u s e f u l p u r p o s e , h a s some f o r c e a n d e f f e c t , a n d t h a t some e f f e c t i s t o b e g i v e n t o e a c h , a n d a l s o t h a t no s u p e r f l u o u s w o r d s o r p r o v i s i o n s w e r e u s e d . " ' " ' S u r t e e s v . V F J V e n t u r e s , I n c . , 8 So. 3d 950 , 970 ( A l a . C i v . A p p . 2 0 0 8 ) ( q u o t i n g E x p a r t e U n i r o y a l T i r e C o . , 779 S o . 2 d 2 2 7 , 2 3 6 ( A l a . 2 0 0 0 ) , quoting i n turn other cases)." IEC Arab (Ala. Alabama, C i v . App. I n c . v. City of Arab, 7 So. 3d 370 , 375 2008). F u r t h e r m o r e , when a n a p p e l l a t e c o u r t c o n s t r u e s a s t a t u t e , "it i s [that legislative gleaned the intent from 238, the i s expression i n the statute, Folmar, the reason sought ( A l a . 1992). objective statutes i n the statute, used, purpose and e f f e c t u a t e to be which to derive Although the this legislative "[w]here may obtained." 432 So. 2d court's intent more t h a n so f a r as i s p r a c t i c a l . " 1 2 4 6 , 124 9 8 (Ala. be 1983). Bama I n c . , 611 S o . primary from the one s t a t u t e i s ... t h e y s h o u l d b e c o n s t r u e d i n h a r m o n y w i t h i n effect, the and n e c e s s i t y f o r o f Montgomery, I n c . v. Anheuser-Busch, 248 involved, to ascertain expressed the language a c t , and Budweiser 2d c o u r t ' s ] duty other Siegelman v. Thus, must we 2100187 "look not only t o the language the purpose other and o b j e c t laws and provisions." of the enactment, conditions Siegelman, A manufactured at home the time of i t s sale. 1, 2010, and manufactured than 20 y e a r s arise under i s unquestionably personal property a o f model certificate year (effective of title 1990 o r l a t e r January f o r any a n d n o t more § 32-8-30(b) (effective a certificate of t i t l e v. home b e g i n n i n g w i t h Sharp, (determining, whether 540 after So. applying model 2d a life tenant common-law had t h e scope Commercial Code security interest 9A-334(e)(4) interest as 1990); 1375 f o r any see a l s o governing that a manufactured a fixture home to the a n d A l a . Code 1 9 7 5 , § 7-9A-109 of A r t i c l e encompassing 9A o f t h e A l a b a m a transactions f o r the priority of Uniform creating i n personal property or fixtures) (providing until ( A l a . 1989) principles n o t become remainderman's r e a l p r o p e r t y ) , (explaining year 1373, an i t e m h a s become a f i x t u r e , by i t s 432 S o . 2 d . a t 1 2 4 6 . o l d ) and former manufactured owned may 1, 2 0 1 0 , a n d r e q u i r i n g January Sharp which ... b u t a l s o t o and i t s r e l a t i o n t o See § 3 2 - 2 0 - 2 0 ( a ) requiring home of the statute, a a a n d § 7security i n a m a n u f a c t u r e d home t h a t a r i s e s i n a m a n u f a c t u r e d - 9 2100187 home t r a n s a c t i o n ) . must be issued Under Alabama l a w , a c e r t i f i c a t e as t o a m a n u f a c t u r e d former § 32-8-30(b). Generally, home. § the transfer of t i t l e 32-20-20(a); of ownership of a manufactured home i s a c c o m p l i s h e d t h r o u g h t h e e x e c u t i o n o f "an and w a r r a n t y o f t i t l e assignment space p r o v i d e d t h e r e f o r Code on t h e c e r t i f i c a t e 1975, § 32-20-30(a); A lienholder to the transferee like former Green i n the [oftitle]." A l a . § 32-8-44(a). Tree perfects i t slien on a m a n u f a c t u r e d home b y h a v i n g i t s s e c u r i t y i n t e r e s t n o t e d o n t h e certificate of t i t l e . § 32-8-61(b), 20-26(a)(3) and § 7-9A-311; and former certificate-of-title 61(b) of A l a . Code 1975, § 32-20-41(b), see a l s o A l a . Code § 32-8-39(a)(3). statute with the former § 32-8- a n d i t s s u c c e s s o r § 3 2 - 2 0 - 4 1 ( b ) -- e n s u r e s t h e p r i o r i t y the l i e n on the manufactured encumbrancer of the real home A l a . Code sits. property 1975, § home over on w h i c h Code 1-101 of a perfected, et seq., the holder interest i n a fixture, fixture from like the real ("UCC"), property or the manufactured Under t h e A l a . C o d e 1 9 7 5 , § 7¬ a manufactured 10 t h e owner 7-9A-334(e)(4). Alabama Uniform Commercial the 1975, § 32- Compliance -- s p e c i f i c a l l y , former priority security home, may on w h i c h i t sits remove upon 2100187 d e f a u l t by t h e p u r c h a s e r , a n d t h e s e c u r e d p a r t y w i l l be l i a b l e only f o r any p h y s i c a l fixture § 7-9A-604(c) result a manufactured owner are identical, title § i n the value from t h e removal. of the real home of of the the real A l a . Code 1 9 7 5 , i s affixed to real p r o p e r t y and p r o p e r t y and o f t h e manufactured t h e owner may r e q u e s t t h a t to the manufactured former by t h e removal &( d ) . the title caused and n o t any d i m i n u t i o n p r o p e r t y that might If injury 32-8-30(c). c a n c e l e d , however, the c e r t i f i c a t e of home b e c a n c e l e d . In order t o have t h e owner home § 32-20-20(b); the c e r t i f i c a t e of the manufactured of home m u s t , among o t h e r t h i n g s , p r e s e n t t o t h e D e p a r t m e n t o f R e v e n u e a lien r e l e a s e f r o m a n y l i e n h o l d e r n o t e d on t h e c e r t i f i c a t e o f title. § 32-20-20(b)(2) former § obvious (requiring a lien 32-8-30(c)(4) reason lienholder's (requiring for this security A manufactured a requirement interest release or a bond); lien i s Code taxation. The to the home. home o w n e d b y o n e p e r s o n b u t p l a c e d on t h e requirements of 1975, § 40-12-255, and i s n o t s u b j e c t However, protect i n the manufactured land of another i s subject to the r e g i s t r a t i o n Ala. release). Alabama law t r e a t s 11 t o ad v a l o r e m a manufactured home 2100187 placed on p r o p e r t y o w n e d b y t h e m a n u f a c t u r e d - h o m e realty" f o r purposes 1(b)(15), the "[a]ll or dealer home o w n e r s , leased manufactured homes § "shall provides as r e a l t y . " o f Revenue "shall subject purposes" realty." Thus, and " s h a l l taxation improvement might A homes to the real owned b y other homes than those those that assessment taxes. manufactured subsection such home (b)(15) promulgated by a manufactured f o r ad valorem tax [an] improvement[] to (Dep't o f R e v . ) , r . 8 1 0 - 4 - 2 - . 0 2 ( 1 ) . property i s assessed as i f t h e m a n u f a c t u r e d property, like home any o t h e r f o r ad i s an structure b e p l a c e d on r e a l p r o p e r t y . review regulations explain the real purposes 40-11- t o ad v a l o r e m that be c o n s i d e r e d as that on l a n d The r e g u l a t i o n s to A l a . A d m i n . Code i t appears valorem that be § of a manufactured are subject Department home purposes, t o ad v a l o r e m t a x a t i o n under be t a x e d under except those manufactured i n the inventory 40-11-1(c)(2) homes s u b j e c t taxation; homes l o c a t e d f o r business or manufacturer," Further, the manufactured manufactured rented o f ad v a l o r e m owner "as of Alabama's pertaining on r e a l tax code and to the tax treatment administrative of manufactured p r o p e r t y owned b y t h e m a n u f a c t u r e d - h o m e 12 owner 2100187 does n o t e n t i r e l y e x p l a i n whether t h e ad v a l o r e m t a x l i a b i l i t y a t t a c h e s t o t h e m a n u f a c t u r e d home o r t o t h e r e a l p r o p e r t y u p o n which the manufactured improvement home, to the real which i s assessed an However, property, i s located. as one A l a b a m a c a s e i n d i c a t e s t h a t an i m p r o v e m e n t t o r e a l p r o p e r t y i s n o t " s u b j e c t t o [a] d i s t i n c t a n d s e p a r a t e t a x l i e n [ ] " r e a l p r o p e r t y upon w h i c h the lien attaches to i t i s located; the real from the thus, i tappears property. See that State v. Mortgage-Bond C o . o f New Y o r k , 224 A l a . 4 0 6 , 4 0 8 , 140 S o . 3 6 5 , 367 However, (1932). A l a .Admin. 810-4-2-.09(4), states assessed manufactured on lienholder manufactured a i n those home, that cases (Dep't of Rev.), r . any d e l i n q u e n t ad v a l o r e m home where presumably A l a b a m a Admin. Code reads: 4 Code are a after to be paid lienholder default by taxes by the removes the the owner, 4 (Dep't o f R e v . ) , r . 8 1 0 - 4 - 2 - . 0 9 ( 4 ) , " L i e n h o l d e r s a r e r e q u i r e d [ w i t h i n t e n (10) days o f m o v i n g a n y m a n u f a c t u r e d home] t o n o t i f y , i n w r i t i n g , the county r e g i s t r a t i o n o f f i c i a l o f t h e removal o f s a i d m a n u f a c t u r e d home. The c o u n t y registration o f f i c i a l , upon r e c e i p t o f s u c h w r i t t e n n o t i f i c a t i o n s h a l l s e n d [ w i t h i n t e n (10) d a y s ] a n o t i c e o f a n y delinquent taxes or r e g i s t r a t i o n fees t o the l i e n h o l d e r . L i e n h o l d e r s s h a l l pay d e l i n q u e n t taxes or r e g i s t r a t i o n f e e s w i t h i n t h i r t y (30) d a y s o f b e i n g notified." 13 2100187 indicating that the manufactured home i s a s s e s s e d tax i n a way p e r m i t t i n g the separation due on t h e m a n u f a c t u r e d home property The whether realty" upon w h i c h question § manufactured Green home Tree does property argues losing that appeal i s homes " a s (c)(2) i t s status tax the real therefore, the tax sale and t h a t and r e s u l t i n g Green Tree argues home " a s r e a l t y " convert for the treatment that manufactured to real Dominion home argues i s the only of the manufactured i n i t s being was c o n v e y e d t o Dominion included by t h e t a x deed. that the treatment of the manufactured f o rtax-assessment purposes the manufactured a l l purposes. property. and t a x deed d i d of the manufactured property to the property personal t h e m a n u f a c t u r e d home t o D o m i n i o n . inquiry sale as p e r s o n a l of a home a s r e a l t y b y t h e t a x c o d e r e s u l t e d with amounts i t from the tax treatment relevant particular the tax treatment not convert and t h a t , not convey that home's and d u e on t h e r e a l manufactured of certain 40-11-1(b)(15) of t a x home i s s i t u a t e d . o f most i m p o r t t o t h i s the tax treatment by o f t h e amount a n d t h e amount the manufactured ad v a l o r e m Thus, home i n q u e s t i o n Green 14 Tree argues d i dnot serve t o into that real property t h e t a x deed 2100187 c o u l d n o t have conveyed title the at a l l times manufactured home personal property. relies when To s u p p o r t on b a n k r u p t c y cases manufactured home a property. (Bankr. (No. to the manufactured A l a . 2007) 07-10126, reported i t s position, April manufactured home loses 2007) Both (Bankr. Manning i s a motor canceled pursuant S.D. and as August vehicle § personal 2, 2007) 2007) ( n o t hold that a and t h e r e f o r e p e r s o n a l i t s certificate to former first I n r e Moss, Ala. Moss as law regarding i t s status (No. 0 7 - 7 0 1 9 0 , p r o p e r t y under Alabama law u n t i l been Green Tree (not r e p o r t e d i n B.R.); 4, i n B.R.). i t s status c o n s t r u i n g Alabama See I n r e M a n n i n g N.D. retained home b e c a u s e o f t i t l e has 32-8-30(c). " U n d e r A l a b a m a l a w , a m o b i l e home i s c o n s i d e r e d t o be a ' m o t o r v e h i c l e ' u n l e s s ' ( 1 ) t h e m o b i l e home i s affixed t o r e a l p r o p e r t y , (2) t h e m o b i l e home a n d r e a l p r o p e r t y a r e t i t l e d i n t h e same i n d i v i d u a l ' s name, a n d (3) t h e o w n e r c a n c e l s t h e c e r t i f i c a t e o f t i t l e f o r a v e h i c l e w i t h r e g a r d t o t h e m o b i l e home. A l a . Code § 3 2 - 8 - 3 0 ( c ) ( 1 9 8 9 ) . ' " In re Manning, Green Tree q u o t i n g I n r e Moss. further relies on c o d i f i e d w i t h changes not r e l e v a n t 20(a)) all to bolster times i t s argument remained personal that former to this 32-8-30(b) (now a p p e a l a t § 32-20- the manufactured property 15 § under home a t Alabama law. 2100187 Former model § 32-8-30(b) year 1990 Subsection or required newer be (c) o f f o r m e r of title One of the from certificate release Code 1975, court was the See As o f J a n u a r y requirement. 1, title. § certificate 32-20-20(b). § 32-8-30(c)(4) on the § 32-20-20(b)(2) of t i t l e that § f o r the Green as a l i e n h o l d e r . 2010, p r o p e r t y owned of the also 5 which of the a lien of the was face (requiring evidence p r e s e n t e d to the c a n c e l e d and of t i t l e home a of a bond i n accordance w i t h A l a . the c e r t i f i c a t e not been of cancellation recorded also The See the former lienholder § 32-20-34). that home. for or the p o s t i n g certificate 5 under of t i t l e . lien home h a d any certificate seek c a n c e l l a t i o n requirements of t i t l e a manufactured home p l a c e d on r e a l f o r the manufactured certificate release issued every § 3 2 - 8 - 3 0 p r o v i d e d a means b y an o w n e r o f a m a n u f a c t u r e d b y t h e same p e r s o n c o u l d that Tree 6 32-20-20(a) trial manufactured was listed According to applies the on Green same On a p p e a l , D o m i n i o n a r g u e s t h a t o n l y one o f t h e t h r e e c e r t i f i c a t e s o f t i t l e f o r t h e m a n u f a c t u r e d home G r e e n T r e e sought p o s s e s s i o n of i n i t s complaint i s i n the record. D o m i n i o n d i d n o t b a s e i t s summary-judgment m o t i o n on t h e l a c k o f t h e o t h e r two c e r t i f i c a t e s o f t i t l e , so we a r e precluded from c o n s i d e r i n g the f a i l u r e of Green Tree t o i n c l u d e a l l t h r e e c e r t i f i c a t e s of t i t l e i n i t s submissions to the t r i a l court as a basis f o r a f f i r m i n g the summary j u d g m e n t i n Dominion's favor. See Liberty Nat'l Life Ins. Co. v. 6 16 2100187 Tree, permitting realty the the treatment the purpose manufactured would strip under t h e UCC as home t o r e a l p r o p e r t y f r o m p e r s o n a l p r o p e r t y a secured lienholder and "render Certificate current statute of Home accompanying ability l i k e Green the purpose Title relating Manufactured Tree of i t s r i g h t s and i n t e n t and A n t i - T h e f t to manufactured Certificate of behind the Act h o m e s , The Title Act) (and t h e Alabama and the t o d e t i t l e a m a n u f a c t u r e d home, o f l i t t l e import." On the other hand, conveyed Dominion bases Dominion the manufactured of home o f a s s e s s i n g o f ad v a l o r e m t a x e s t o c o n v e r t Uniform legal of the manufactured i t s argument the manufactured (c)(2) resulted manufactured manufactured home home home home in and the argues that along with realty tax lien's ultimately along with by that § the treatment 4 0-11-1(b)(15) & attaching the the real deed the real property. on i t s b e l i e f as the tax to the conveyance of the property v i a the tax U n i v e r s i t y o f A l a b a m a H e a l t h S e r v s . F o u n d . , P.C., 881 So. 2d 1013, 1020 ( A l a . 2003) ( i n d i c a t i n g t h a t a c o u r t may a f f i r m a judgment f o r any v a l i d legal ground unless due-process c o n s i d e r a t i o n s a r e c o n c e r n e d , l i k e "where a summary-judgment movant h a s n o t a s s e r t e d b e f o r e t h e t r i a l c o u r t a f a i l u r e o f t h e n o n m o v a n t ' s e v i d e n c e on an e l e m e n t o f a c l a i m o r d e f e n s e and therefore has n o t s h i f t e d the burden of producing s u b s t a n t i a l evidence i n support of that element"). 17 2100187 sale and t h e t a x deed. 11-1(b)(15) as Dominion the Because o f ad v a l o r e m of the manufactured inescapable conveyed with conclusion the real property the Alabama tax manufactured home b e t a x e d says titled liens), homes the property and i n home the was o f Revenue administrative require that that the property the manufactured a n d was separately T h e t a x l i e n , w h i c h was superior f o r t a x e s and d e c l a r i n g them s u p e r i o r contends one c o m p a r e s of real with the clear of t h e U n i f o r m C e r t i f i c a t e 18 served to to i t s right of c e r t a i n based manufactured on t h e l a n g u a g e import of the former of T i t l e to a l l property. the treatment "as r e a l t y " f o r t a x p u r p o s e s tax statutes Dominion, Tree's s e c u r i t y i n t e r e s t subject redeem t h e e n t i r e p a r c e l When and the fact and t h e t a x deed, e x t i n g u i s h Green to results i n the T r e e ' s s e c u r i t y i n t e r e s t , s e e A l a . Code 1 9 7 5 , § 4 0 - 1 ¬ 3 (creating liens other to real home v i a t h e t a x s a l e and t a x deed. personal i s o f no c o n s e q u e n c e . to Green § 40- as r e a l t y a n d as an i m p r o v e m e n t t o Dominion, home was o n c e c o n s i d e r e d taxation the manufactured code o f t h e Department estate, home that regulations real under & (c)(2), the treatment of the manufactured r e a l t y f o rpurposes conversion maintains that, and A n t i - T h e f t of version A c t andt h e 2100187 current statute Manufactured the relating to manufactured Home C e r t i f i c a t e Act, t h e Alabama the c o n f l i c t i n c h a r a c t e r i z a t i o n o f a m a n u f a c t u r e d home i s n o t i m m e d i a t e l y reconcilable. The c a s e s f r o m o t h e r j u r i s d i c t i o n s both Green Tree and Dominion, do of T i t l e homes, not help resolve statutes. Thus, statutes relating manufactured relating We must to homes and that, upon property required. § 32-20-20(a); an the owner a our particular the interplay valorem taxation of Alabama of certain statutes homes. i t ssale, f o r which of by i nnature, certificate-of-title to a l l manufactured know created consider t h e ad personal that although very similar t h e dilemma we r e l i e d on b y a former a manufactured home i s certificate of title § 32-8-30(b). We also manufactured home who i s know has p l a c e d t h e manufactured home o n l a n d h e o r s h e owns i s p e r m i t t e d t o s e e k cancellation of the c e r t i f i c a t e home, r e n d e r i n g t h e home subject most to certain pertinent release (providing also fixture conditions here, any l i e n s a of t i t l e the requirement t h e owner 19 to the real property, and r e q u i r e m e n t s , on t h e m a n u f a c t u r e d that f o r the manufactured that any home. § including, lienholders 32-20-20(b)(2) of the manufactured home may 2100187 opt t o p o s t a bond i n s t e a d o f s e c u r i n g a l i e n § 32-8-30(c)(4). clear: to The i n t e n t i o n protect extinguished the lienholder annexed vendee having i t s lien of the home t o make t h e m a n u f a c t u r e d § 40-1-1(13) a l l things things from requirement i s home to the real property. Notably, and this former o r d i m i n i s h e d i n a n y way b y t h e a c t i o n owner o f t h e m a n u f a c t u r e d a fixture behind release); by "real thereunto pertaining, that of the which land or homes manufactured 1 ( b ) ( 1 5 ) be " t a x e d as r e a l t y " p r o p e r t y " as a l l structures, and a t t a c h e d t h e r e t o conveyance requirement defines that would would "[l]and and a l l pass property." satisfy § to a The 40-11- n o t be n e c e s s a r y i f t h o s e m a n u f a c t u r e d homes w e r e a l r e a d y c o n s i d e r e d r e a l p r o p e r t y u n d e r the definition i n § 40-1-1(13). The e x c l u s i o n o f m a n u f a c t u r e d homes, w h i c h a r e t i t l e d p e r s o n a l p r o p e r t y , f r o m t h e d e f i n i t i o n of "real transfer property" of a manufactured a transfer § i s supported 32-8-44, also by the fact that a home i s t y p i c a l l y a c h i e v e d t h r o u g h of the c e r t i f i c a t e of t i t l e , and n o t through a deed. 20 transfer see § 32-20-30; of real former p r o p e r t y by 2100187 To hold priority Dominion security manufactured purpose (and as urges interest home. that This would the current statute, serve Green Tree of T i t l e Tree would of which, t h e t a x code, home a s r e a l t y t h e Alabama t h e UCC. i t appears, treats of assessing To h o l d to the l e t t e r the manufactured ad v a l o r e m on o u r r e v i e w o f t h e s t a t u t o r y p r o v i s i o n s we c o n c l u d e t h a t the treatment of certain "as r e a l t y " f o r purposes to them taxes convert to real property. A manufactured canceled. render former § § o t h e r w i s e would provide home i s of t i t l e i s meaningless and operation for their application. See S m i t h v . P u r v i s , 1 1 3 1 , 1133 ( A l a . C i v . App. 1985) ( i n d i c a t i n g attempt statutes t o "harmonize[] to give each field that and r e c o n c i l e [ ] one a f i e l d 21 no 32-8-30(c) 32-20-20(b) should homes o f ad v a l o r e m t a x a t i o n does n o t s e r v e the c e r t i f i c a t e To h o l d at issue, manufactured p e r s o n a l p r o p e r t y u n l e s s and u n t i l 2d Home does n o t c o n v e r t i t t o r e a l p r o p e r t y . Based and i n the Manufactured n o t do a n y v i o l e n c e f o r the purpose has and A n t i - T h e f t A c t of T i t l e Act) and, i n c i d e n t a l l y , as u r g e d b y G r e e n to defeat the r u n c o u n t e r t o t h e l e t t e r and of the Uniform C e r t i f i c a t e Certificate but would of operation"). of 474 S o . a court [competing] Because a 2100187 m a n u f a c t u r e d home i s p e r s o n a l property, by by t r a n s f e r r i n g deed a n d must be c o n v e y e d of t i t l e as r e q u i r e d by § 32-20-30(a) Accordingly, manufactured we that home b y v i r t u e Although was hold we have not converted treatment under therefore not conveyed real property, § summary j u d g m e n t "redeem" the requirements court to ordered recover argues that, property by & and not r e a l i t s the for Green The Tree t o the the t r i a l home. home Tree Green i s Tree personal i s not required to the procedures outlined i n i ti s not required to a s w e l l a s t h e m a n u f a c t u r e d home. o f t h e amount t h e t r i a l 22 the $36,723.99 i n o r d e r manufactured property, tax i t was with Specifically, § 40-10-120 e t s e q . o r , i f i t i s , t h a t as p a r t Green consistent of the manufactured redeem t h e r e a l p r o p e r t y and t h a t required t h a t Green Tree pay Dominion because of home t o be c o n s i d e r e d . home o f § 40-10-120 e t s e q . the t a x deed. by t h e t a x deed o f Dominion r e d e e m t h e m a n u f a c t u r e d home u n d e r addition, virtue (c)(2) remain manufactured possession acquire the manufactured property issues i n favor d i d not that t o Dominion further the c e r t i f i c a t e o f t h e May 1 3 , 2 0 0 8 , 40-11-1(b)(15) conveyed and former § 32-8-44(a). Dominion determined to real i t c a n n o t be court ordered In as t h e 2100187 redemption attorney is amount, fee. Dominion Green Tree sought argues and that received which Green Dominion relies, f o r several i n "improvements" that Dominion in i n favor o f Dominion Finally, regarding the a l l e g e d i t performed on t h e m a n u f a c t u r e d home a n d r e a l p r o p e r t y , summary j u d g m e n t award the statute reasons. Tree argues t h a t a q u e s t i o n o f f a c t e x i s t s $10,000 $9,440 the attorney-fee n o t p e r m i t t e d u n d e r A l a . Code 1 9 7 5 , § 4 0 - 1 0 - 8 3 , upon a thus p r e c l u d i n g a f o rthe entire $10,000 "improvements." Because we h a v e d e t e r m i n e d t h a t t i t l e home n e v e r v e s t e d conclude that i n Dominion, the redemption only to real property, Green Tree need recover possession Green Tree a s k s us t o f u r t h e r s t a t u t e s , which do n o t a p p l y not pay to the manufactured i n this Dominion i t says situation $36,723.99 o f t h e m a n u f a c t u r e d home. apply and t h a t i n order Dominion, to on t h e o t h e r hand, a s s e r t s t h a t t h e r e d e m p t i o n s t a t u t e , s p e c i f i c a l l y , § 40-10-83, taxes. c a n be u s e d However, t h e t i t l e 83 i s t i t l e d delinquent personal t o redeem p e r s o n a l "Sale taxes. property of the chapter o f Land" Thus, appears property sold f o r containing § 40-10¬ and concerns t h e s a l e o f l a n d f o r the a p p l i c a b i l i t y doubtful. 23 o f § 40-10-83 t o Dominion provides no 2100187 actual authority "redeem" p e r s o n a l provide Code f o r the 1975, those applying property of p e r s o n a l however, to which apply the Tree the redemption might possession reverse the owe of summary home attempt f o r taxes in that statute of for delinquent T r e e may we be taxes. of land, i s not. or Thus, real property, those statutes Dominion in order manufactured i n favor for Green home. of that Tree to We therefore Dominion requiring Dominion 7 However, Dominion, personal t o d e t e r m i n e t h e amount judgment or Tree t h a t the redemption T r e e t o r e d e e m t h e m a n u f a c t u r e d home b y p a y i n g $36,723.99. does in Ala. situation the to t a x code f o r redemption agree w i t h Green in this recover Green nothing i t provide manufactured c a n n o t be u s e d Green to any The property s a l e of such p r o p e r t y A c c o r d i n g l y , we to sold for taxes. 40-5-14; § after statutes 40-10-83 sale in proximity property § in reversing make no the summary determination judgment regarding r e q u i r e d to reimburse Dominion i n favor whether of Green f o r t h e amount of B a s e d on o u r c o n c l u s i o n t h a t t h e r e d e m p t i o n s t a t u t e s do n o t a p p l y , we p r e t e r m i t d i s c u s s i o n o f G r e e n T r e e ' s other arguments c o n c e r n i n g whether a q u e s t i o n of f a c t r e g a r d i n g the value of the alleged "improvements" e x i s t e d and whether D o m i n i o n was e n t i t l e d t o an a t t o r n e y f e e u n d e r § 4 0 - 1 0 - 8 3 , one of the s t a t u t e s concerning redemption of lands s o l d f o r t a x e s . 7 24 2100187 the ad valorem and/or, taxes pursuant to attributable some to equitable the manufactured theory, for some home of 8 the e x p e n s e s r e l a t e d t o D o m i n i o n ' s u p k e e p o f t h e m a n u f a c t u r e d home d u r i n g the time such Dominion claimed p o s s e s s i o n . i s s u e s are not yet r i p e urged for review, b e l o w t h a t G r e e n T r e e was We conclude that because n e i t h e r p a r t y r e q u i r e d t o pay a particular, l e s s e r amount t o D o m i n i o n i f G r e e n T r e e were p e r m i t t e d t o possession of the manufactured redemption statutes. Because the parties may summary relating judgment, to any r e q u i r e d t o pay manufactured the amount of home without resort judgment under R E V E R S E D AND to review the is a f u r t h e r develop money arguments that would Green Tree Dominion i n order to recover p o s s e s s i o n home on take of be the remand. REMANDED. Thompson, P . J . , and Moore, J . , c o n c u r s Pittman and B r y a n , J J . , concur. i n the r e s u l t , without writing. A s n o t e d a b o v e , A l a . A d m i n . Code (Dep't o f R e v . ) , r . 8104-2-.09(4), provides that a lienholder that removes a m a n u f a c t u r e d home must n o t i f y t h e c o u n t y r e g i s t r a t i o n o f f i c i a l o f t h e r e m o v a l and t h a t t h e r e g i s t r a t i o n o f f i c i a l must t h e n s e n d a n o t i c e o f any d e l i n q u e n t t a x e s o r r e g i s t r a t i o n f e e s t o t h e l i e n h o l d e r , who must pay t h e d e l i n q u e n t t a x e s o r f e e s w i t h i n 30 d a y s . Thus, t h e amount o f ad v a l o r e m t a x e s a s s e s s e d on t h e m a n u f a c t u r e d home s h o u l d be a v a i l a b l e and c o u l d be c o n s i d e r e d i n d e t e r m i n i n g t h e amount o f money, i f any, G r e e n T r e e s h o u l d pay t o D o m i n i o n t o r e c o v e r p o s s e s s i o n o f t h e m a n u f a c t u r e d home. 8 25

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