In addition, Louisiana courts continue to recognize an "absolute nullity" where pre-tax-sale notification requirements have not been met, notwithstanding the provisions of La. R.S. 47:2286. See , e.g. , Mooring Tax Asset Group, L.L.C. v. James , 2014-0109, p. 5 (La. 12/9/14), 156 So.3d 1143, 1145 ; Surcouf v. Darling , 2015-0278, p. 11 (La. App. 4 Cir. 10/21/15), 177 So.3d 1085, 1092. La. R.S. 47:2162 prohibits the sale of property at a tax sale to a tax collector or tax assessor for a political subdivision.
Although the district court found that Mr. Henderson was entitled to reimbursement, the district court's judgment was silent as to any reimbursements due to Mr. Henderson as required by La. Const. art. 7, § 25 (C) and La. R.S. 47:2291.See La. C.C.P. art. 966(E) ("A summary judgment may be rendered dispositive of a particular issue, theory of recovery, cause of action, or defense, in favor of one or more parties, even though the granting of the summary judgment does not dispose of the entire case as to that party or parties."; La. C.C.P. art. 1915(B)(1) ("When a court renders a partial judgment or partial summary judgment ... as to one or more but less than all of the claims, demands, issues, or theories against a party ... the judgment shall not constitute a final judgment unless it is designated as a final judgment by the court after an express determination that there is no just reason for delay;" and Surcouf v. Darling , 15-0278, p. 3 (La. App. 4 Cir. 10/21/15), 177 So.3d 1085, 1088. Mr. Henderson's suspensive appeal followed.
The Louisiana Constitution, Article 7, Section (25)(A)(1) mandates that the Tax Collector provide notice of tax delinquencies in the manner provided by law. This Court discussed the fundamental notice requirements that must be met before a tax debtor's property is taken and the underlying principles behind those requirements in Surcouf v. Darling , 2015-0279, p. 8 (La. App. 4 Cir. 10/21/15), 177 So.3d 1085, 1091 as follows: Louisiana Constitution Article 7, Section 25 (A)(1), entitled "Tax Sales," states in pertinent part:
Deichmann, 18-0358, p. 6, 318 So.3d at 837. To reach this conclusion, the Court cited to Mooring Tax Asset Group, L.L.C. v. James, 14-0109, p. 5 (La. 12/9/14), 156 So.3d 1143, 1145 and Surcouf v. Darling, 15-0278, p. 11 (La.App. 4 Cir. 10/21/15), 177 So.3d 1085, 1092. Additionally, quoting from Engine 22, LLC v. Land &Structure, LLC, 16-0664, p. 4 (La.App. 4 Cir. 4/5/17), 220 So.3d 1, 4, Deichmann restates the proposition that "[a] tax sale without proper notice is an absolute nullity."
If the movant makes a prima facie showing that the motion should be granted, the burden then shifts to the non-moving party to produce evidence demonstrating that a material factual issue remains; the failure to do so mandates granting of the motion. Surcouf v. Darling, 15–0278, p. 13 (La.App. 4 Cir. 10/21/15), 177 So.3d 1085, 1093. The non-moving party's response may not rest on the allegations or denials contained in his pleading, but must set forth, by affidavit or otherwise provided by law, specific facts showing that there is a genuine issue of material fact for trial.
” See MB Industries, LLC v. CNA Ins. Co., 11–0303, p. 20 (La.10/25/11), 74 So.3d 1173, 1187. Next, the affidavit merely concludes that the settlement amount was less than the full value of his claim without offering any specific sums or figures. It is well established that affidavits with “conclusory allegations of fact which are devoid of specific facts are not sufficient to defeat summary judgment.” Cheramie Services, Inc. v. Shell Deepwater Production, Inc., 09–1633, p. 16 (La.4/23/10), 35 So.3d 1053, 1062; see also Surcouf v. Darling, 15–0278, p. 14 (La.App. 4 Cir. 10/21/15), 177 So.3d 1085, 1094. Moreover, conclusory and nonspecific affidavits will not require a trial, even if the moving party cannot rebut the allegations therein.
. In Surcouf v. Darling , 2015-0278, p. 8 (La. App. 4 Cir. 10/21/15), 177 So.3d 1085, 1091 this Court discussed the fundamental notice requirements: Both the Fourteenth Amendment to the United States Constitution and Art. I, § 2 of the Louisiana Constitution guarantee due process of law before the deprivation of life, liberty, or property.
"Both the Fourteenth Amendment to the United States Constitution and Art. 1, § 2 of the Louisiana Constitution guarantee due process of law before the deprivation of life, liberty, or property." Surcouf v. Darling, 2015-0278, p. 8 (La.App. 4 Cir. 10/21/15), 177 So.3d 1085, 1091. It is the duty of this Court to uphold that guaranteed right and our holding is consistent with the existing jurisprudence and statutory authority.
"Both the Fourteenth Amendment to the United States Constitution and Art. 1, § 2 of the Louisiana Constitution guarantee due process of law before the deprivation of life, liberty, or property." Surcouf v. Darling , 2015-0278, p. 8 (La.App. 4 Cir. 10/21/15), 177 So.3d 1085, 1091. It is the duty of this Court to uphold that guaranteed right and our holding is consistent with the existing jurisprudence and statutory authority.
"[A]ffidavits with conclusory allegations of fact which are devoid of specific facts are not sufficient to defeat summary judgment." Cheramie Services, Inc. v. Shell Deepwater Production, Inc. , 09-1633, p. 16 (La. 4/23/10), 35 So.3d 1053, 1062 (internal citations omitted); Surcouf v. Darling , 15-0278 (La.App. 4 Cir. 10/21/15), 177 So.3d 1085, 1093. Accordingly, the trial court correctly determined that Mr. Muse's affidavit was insufficient (and provided nothing specific to contradict the affidavit of Mr. O'Brien) to establish a genuine issue of fact regarding whether the record owners and record lienholders were provided pre-tax notice.