Jolie Maison Devt. Co. v. Drake

1 Citing case

  1. NAR Sols. v. Kuhn

    365 So. 3d 800 (La. Ct. App. 2022)   Cited 1 times
    In NAR Solutions, Inc. v. Kuhn, 21-256 (La. App. 5 Cir. 1/26/22), 365 So.3d 800, reversed, 22-425 (La. 12/9/22), 354 So.3d 1176, a successor tax-sale purchaser of immovable property filed a petition to confirm and quiet tax sale title and for declaratory judgment as to validity of the sale.

    While the tax deed shall ordinarily be deemed prima facie evidence that a valid sale was made, Louisiana courts, since the 2009 amendments to the tax sale statutes, have reiterated the longstanding holding by the Louisiana Supreme Court that a statement in a tax deed declaring that notice was duly served on "the delinquent taxpayer," but thereafter naming someone other than the owner at the time of the tax sale proceedings, "cannot be in any manner construed as showing that the notice was served on the actual owner." Jolie Maison Dev. Co., L.L.C. v. Drake , 09-1129 (La. App. 1 Cir. 2/12/10), 2010 WL 502951 ; citing In re Lafferranderie , 114 La. 6, 11, 37 So. 990, 991–992 (1904) ; also see generally West v. Negrotto , 52 La. Ann. 381, 27 So. 75 (1899). Here, the tax certificate at issue names only one co-owner as if he is the sole owner when in fact there were three co-owners of the Property at the time of the tax delinquency and tax sale.