Smithko v. Gulf South Shrimp, Inc.

The issue before the Supreme Court was whether court of appeal erred in affirming the trial court's ruling granting summary judgment. That judgment confirmed and quieted title to a tax purchaser on the basis that the former property owner failed to file a separate action or reconventional demand to institute a proceeding to annul the tax sale within six months from the date of service of the petition and citation to quiet title. Upon review, the Court concluded the former property owner's claim that the tax sale was null and void was timely made and the former property owner had sufficiently established that there remain genuine issues of material fact as to whether the sheriff provided notice of the tax delinquencies and the tax sale to the record property owner as required by the due process clause of the Fourteenth Amendment (failure of which would have rendered the tax sales entirely null and void). Accordingly, the Court found summary judgment to quiet tax titles in favor of the tax purchaser was not warranted in this case. View "Smithko v. Gulf South Shrimp, Inc." on Justia Law