Rebuild America, Inc. v. Norris
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Respondent Tim Norris failed to pay his 2005 property taxes on his restaurant in Jackson. In 2006, Sass Muni purchased the restaurant in a tax sale. When Mr. Norris did not redeem the property within the statutory two-year period, a tax deed was issued to Sass Muni, who then deeded the property to Petitioner Rebuild America, Inc. When Rebuild America filed suit to confirm its title, Mr. Norris intervened, arguing that he was never served with notice of the tax sale. He moved to have the tax sale set aside. The chancellor set the tax sale aside, and Rebuild America appealed. The appellate court affirmed the chancery court's ruling. Rebuild America appealed again to the Supreme Court. The Supreme Court agreed with the appellate court's analysis of the issues presented on appeal, and affirmed its holding.
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IN THE SUPREME COURT OF MISSISSIPPI
NO. 2009-CT-01191-SCT
REBUILD AMERICA, INC.
v.
TIM A. NORRIS
ON WRIT OF CERTIORARI
DATE OF JUDGMENT:
TRIAL JUDGE:
COURT FROM WHICH APPEALED:
ATTORNEY FOR APPELLANT:
ATTORNEY FOR APPELLEE:
NATURE OF THE CASE:
DISPOSITION:
MOTION FOR REHEARING FILED:
MANDATE ISSUED:
07/20/2009
HON. PATRICIA D. WISE
HINDS COUNTY CHANCERY COURT
KIMBERLY PINE TURNER
STEVE YOUNGER
CIVIL - OTHER
AFFIRMED - 06/16/2011
EN BANC.
DICKINSON, PRESIDING JUSTICE, 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,1 a tax deed was issued to Sass
Muni, which then deeded the property to Rebuild America.
¶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 2 —moved for
1
2
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”).
summary judgment to have the tax sale set aside. The chancellor granted summary judgment
and set the tax sale aside, and Rebuild America appealed, arguing to the Court of Appeals
that the failure to effect personal service was excusable because the sheriff had made a goodfaith attempt to effect service, and because Norris received actual notice by mail. The Court
of Appeals rejected this argument and affirmed the chancellor. We agree with the Court of
Appeals’ analysis of the issues as reported at Rebuild America, Inc. v. Norris, __ So. 3d __,
2010 WL 3547982, at *2 (Miss. Ct. App. Sept. 14, 2010). But we granted certiorari to limit
the Court of Appeals’ holding to the facts of this case, and to address Rebuild America’s
request for reimbursement.
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.,3 stated without
qualification: “All three requirements must be met for the redemption notice to be complete
and in accordance with the statute.” But the requirement of all three methods of notice is not
absolute in all cases. Under circumstances where “the clerk and sheriff have complied with
the duties herein prescribed for them,” the tax sale may be confirmed, even though the owner
never received actual notice of the tax sale.4 So, although there may be cases where the lack
3
DeWeese Nelson Realty, Inc. v. Equity Servs. Co., 502 So. 2d 310 (Miss. 1986).
4
Miss. Code Ann. § 27-43-3.
2
of personal service will not void a tax sale, this is not one of them. The sheriff did not effect
personal service as required, despite knowing Norris’s correct home address.
¶4.
Rebuild America also argues that it is statutorily entitled to reimbursement of taxes
paid for previous years, together with statutory interest and penalty.5 This issue is not
properly before us, and must be decided by a separate claim made pursuant to Section 27-4527(1).
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.
WALLER, C.J., CARLSON, P.J., RANDOLPH, LAMAR, KITCHENS,
CHANDLER AND PIERCE, JJ., CONCUR. KING, J., NOT PARTICIPATING.
5
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.”).
3
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