Thoden d/b/a ETC FBO Pierre H. Thoden IRA 47473 v. HallfordAnnotate this Case
A tax sale was found void due to the Jackson County, Mississippi Chancery Clerk's failure to comply with the notice requirements of Mississippi Code Section 27-43-3 (Rev. 2017). After Deborah Hallford came home to find that her locks had been changed, she went to the tax collector’s office and learned that the issue was delinquent property tax. Hallford had never received notice in person or through certified mail that the redemption period on her property was soon expiring. Hallford filed a complaint seeking to set aside the tax sale of her property to Pierre Thoden, d/b/a ETC FBO Pierre H. Thoden IRA 47473. The chancery court set aside the tax sale and awarded Thoden the amount he paid for the property at the tax sale, plus interest. Thoden, believing he was owed for the taxes he paid on the property in the years following his purchase at the tax sale and for the value of the improvements he made on the land, appealed. The Mississippi Supreme Court affirmed the chancellor’s decision to void the tax sale for lack of notice. This matter was remanded for a hearing on any damages, statutory and otherwise, to which Thoden was entitled.