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Fourth Circuit Confirms Post Tax Sale Notice Alone Satisfies Due Process!

The Fourth Circuit issued another pro-tax sale purchaser decision and doubled down on the shift in the jurisprudence in Louisiana favoring validity of tax sales. In Salup, the Fourth Circuit confirmed the validity of a tax sale and sole ownership of certain valuable immovable property in favor of our client based on post tax sale notice alone issued by the Tax Collector during the redemption period. Side by Side Redevelopment, Inc. v. Magee,2020-0667 (La. App. 4 Cir. 6/23/21), 324 So. 3d 688, 696, writ denied, 2021-01081 (La. 11/17/21), 327 So. 3d 992. Importantly, the Court recognized:

Tax sales may no longer be attacked as absolute nullities. Instead, there are three statutorily enumerated challenges, which if proven, will nullify a tax sale certificate – a payment nullity, redemption nullity, or a nullity under La. R.S. 47:2162.

Id at 695. The Court rejected the adverse party’s argument of defective pre-tax sale notice because “the failure to give pre-sale notice to any party no longer renders the sale absolutely null under Title 47 since its revision in 2008.” Id. at 696. The only relevant inquiry was redemption nullity which we established did not exist based not the admitted evidence. Id. Further, the Fourth Circuit rejected technical arguments attacking the post tax sale notice for omission of the amount of overdue taxes and held the omission was not fatal to the post tax sale notice. Id. at 697.

The Salup decision puts attorneys, title companies, insurers and tax sale purchasers on notice of the requirements to confirm tax sale title and ownership in Louisiana and eliminates doubt as to the validity of defective pretax sale arguments and minor deficiencies in the post-tax sale notice. Decisions like Salup should lead to stabilizing the title insurance market and allow insurers to more freely and confidently issue title policies on confirmed tax sales where post tax sale notice is proven by sufficient evidence.

Wesley M. Plaisance is a Partner in the New Orleans office of Breazeale, Sachse & Wilson, L.L.P. (www.bswllp.com) where he heads the Louisiana Tax Sale and Quiet Title Litigation group and practices other commercial litigation with a focus on real estate related litigation. Wesley M. Plaisance regularly handles tax sale litigation matters across Louisiana including without limitation in the City of New Orleans (Orleans Parish), East Baton Rouge Parish, St. Tammany Parish (including Covington, Mandeville and Slidell), Jefferson Parish, Ouachita Parish, Lafayette Parish, Livingston Parish, Plaquemines Parish and Lafourche Parish. Mr. Plaisance represents tax sale purchasers in suits to confirm tax sale title(s) and ownership with and/or without cancellation of mortgages and other encumbrances and in partition proceedings commenced after a tax sale purchaser confirms only a fractional ownership interest.

Mr. Plaisance has also represented and represents tax debtors, landowners, mortgage holders including banks and other interested parties in actions to annul and/or nullify tax sales. Mr. Plaisance additionally handles complex commercial litigation matters arising out of large investment funds created to purchase tax sale certificates and/or tax deeds in Louisiana, Georgia, Indiana and Florida.

Fourth Circuit Confirms Post Tax Sale Notice Alone Satisfies Due Process!

The Fourth Circuit issued another pro-tax sale purchaser decision and doubled down on the shift in the jurisprudence in Louisiana favoring validity of tax sales. In Salup, the Fourth Circuit confirmed the validity of a tax sale and sole ownership of certain valuable immovable property in favor of our client based on post tax sale notice alone issued by the Tax Collector during the redemption period. Side by Side Redevelopment, Inc. v. Magee,2020-0667 (La. App. 4 Cir. 6/23/21), 324 So. 3d 688, 696, writ denied, 2021-01081 (La. 11/17/21), 327 So. 3d 992. Importantly, the Court recognized:

Tax sales may no longer be attacked as absolute nullities. Instead, there are three statutorily enumerated challenges, which if proven, will nullify a tax sale certificate – a payment nullity, redemption nullity, or a nullity under La. R.S. 47:2162.

Id at 695. The Court rejected the adverse party’s argument of defective pre-tax sale notice because “the failure to give pre-sale notice to any party no longer renders the sale absolutely null under Title 47 since its revision in 2008.” Id. at 696. The only relevant inquiry was redemption nullity which we established did not exist based not the admitted evidence. Id. Further, the Fourth Circuit rejected technical arguments attacking the post tax sale notice for omission of the amount of overdue taxes and held the omission was not fatal to the post tax sale notice. Id. at 697.

The Salup decision puts attorneys, title companies, insurers and tax sale purchasers on notice of the requirements to confirm tax sale title and ownership in Louisiana and eliminates doubt as to the validity of defective pretax sale arguments and minor deficiencies in the post-tax sale notice. Decisions like Salup should lead to stabilizing the title insurance market and allow insurers to more freely and confidently issue title policies on confirmed tax sales where post tax sale notice is proven by sufficient evidence.

Wesley M. Plaisance is a Partner in the New Orleans office of Breazeale, Sachse & Wilson, L.L.P. (www.bswllp.com) where he heads the Louisiana Tax Sale and Quiet Title Litigation group and practices other commercial litigation with a focus on real estate related litigation. Wesley M. Plaisance regularly handles tax sale litigation matters across Louisiana including without limitation in the City of New Orleans (Orleans Parish), East Baton Rouge Parish, St. Tammany Parish (including Covington, Mandeville and Slidell), Jefferson Parish, Ouachita Parish, Lafayette Parish, Livingston Parish, Plaquemines Parish and Lafourche Parish. Mr. Plaisance represents tax sale purchasers in suits to confirm tax sale title(s) and ownership with and/or without cancellation of mortgages and other encumbrances and in partition proceedings commenced after a tax sale purchaser confirms only a fractional ownership interest.

Mr. Plaisance has also represented and represents tax debtors, landowners, mortgage holders including banks and other interested parties in actions to annul and/or nullify tax sales. Mr. Plaisance additionally handles complex commercial litigation matters arising out of large investment funds created to purchase tax sale certificates and/or tax deeds in Louisiana, Georgia, Indiana and Florida.

Fourth Circuit Confirms Post Tax Sale Notice Alone Satisfies Due Process!

The Fourth Circuit issued another pro-tax sale purchaser decision and doubled down on the shift in the jurisprudence in Louisiana favoring validity of tax sales. In Salup, the Fourth Circuit confirmed the validity of a tax sale and sole ownership of certain valuable immovable property in favor of our client based on post tax sale notice alone issued by the Tax Collector during the redemption period. Side by Side Redevelopment, Inc. v. Magee,2020-0667 (La. App. 4 Cir. 6/23/21), 324 So. 3d 688, 696, writ denied, 2021-01081 (La. 11/17/21), 327 So. 3d 992. Importantly, the Court recognized:

Tax sales may no longer be attacked as absolute nullities. Instead, there are three statutorily enumerated challenges, which if proven, will nullify a tax sale certificate – a payment nullity, redemption nullity, or a nullity under La. R.S. 47:2162.

Id at 695. The Court rejected the adverse party’s argument of defective pre-tax sale notice because “the failure to give pre-sale notice to any party no longer renders the sale absolutely null under Title 47 since its revision in 2008.” Id. at 696. The only relevant inquiry was redemption nullity which we established did not exist based not the admitted evidence. Id. Further, the Fourth Circuit rejected technical arguments attacking the post tax sale notice for omission of the amount of overdue taxes and held the omission was not fatal to the post tax sale notice. Id. at 697.

The Salup decision puts attorneys, title companies, insurers and tax sale purchasers on notice of the requirements to confirm tax sale title and ownership in Louisiana and eliminates doubt as to the validity of defective pretax sale arguments and minor deficiencies in the post-tax sale notice. Decisions like Salup should lead to stabilizing the title insurance market and allow insurers to more freely and confidently issue title policies on confirmed tax sales where post tax sale notice is proven by sufficient evidence.

Wesley M. Plaisance is a Partner in the New Orleans office of Breazeale, Sachse & Wilson, L.L.P. (www.bswllp.com) where he heads the Louisiana Tax Sale and Quiet Title Litigation group and practices other commercial litigation with a focus on real estate related litigation. Wesley M. Plaisance regularly handles tax sale litigation matters across Louisiana including without limitation in the City of New Orleans (Orleans Parish), East Baton Rouge Parish, St. Tammany Parish (including Covington, Mandeville and Slidell), Jefferson Parish, Ouachita Parish, Lafayette Parish, Livingston Parish, Plaquemines Parish and Lafourche Parish. Mr. Plaisance represents tax sale purchasers in suits to confirm tax sale title(s) and ownership with and/or without cancellation of mortgages and other encumbrances and in partition proceedings commenced after a tax sale purchaser confirms only a fractional ownership interest.

Mr. Plaisance has also represented and represents tax debtors, landowners, mortgage holders including banks and other interested parties in actions to annul and/or nullify tax sales. Mr. Plaisance additionally handles complex commercial litigation matters arising out of large investment funds created to purchase tax sale certificates and/or tax deeds in Louisiana, Georgia, Indiana and Florida.

Fourth Circuit Confirms Post Tax Sale Notice Alone Satisfies Due Process!

The Fourth Circuit issued another pro-tax sale purchaser decision and doubled down on the shift in the jurisprudence in Louisiana favoring validity of tax sales. In Salup, the Fourth Circuit confirmed the validity of a tax sale and sole ownership of certain valuable immovable property in favor of our client based on post tax sale notice alone issued by the Tax Collector during the redemption period. Side by Side Redevelopment, Inc. v. Magee,2020-0667 (La. App. 4 Cir. 6/23/21), 324 So. 3d 688, 696, writ denied, 2021-01081 (La. 11/17/21), 327 So. 3d 992. Importantly, the Court recognized:

Tax sales may no longer be attacked as absolute nullities. Instead, there are three statutorily enumerated challenges, which if proven, will nullify a tax sale certificate – a payment nullity, redemption nullity, or a nullity under La. R.S. 47:2162.

Id at 695. The Court rejected the adverse party’s argument of defective pre-tax sale notice because “the failure to give pre-sale notice to any party no longer renders the sale absolutely null under Title 47 since its revision in 2008.” Id. at 696. The only relevant inquiry was redemption nullity which we established did not exist based not the admitted evidence. Id. Further, the Fourth Circuit rejected technical arguments attacking the post tax sale notice for omission of the amount of overdue taxes and held the omission was not fatal to the post tax sale notice. Id. at 697.

The Salup decision puts attorneys, title companies, insurers and tax sale purchasers on notice of the requirements to confirm tax sale title and ownership in Louisiana and eliminates doubt as to the validity of defective pretax sale arguments and minor deficiencies in the post-tax sale notice. Decisions like Salup should lead to stabilizing the title insurance market and allow insurers to more freely and confidently issue title policies on confirmed tax sales where post tax sale notice is proven by sufficient evidence.

Wesley M. Plaisance is a Partner in the New Orleans office of Breazeale, Sachse & Wilson, L.L.P. (www.bswllp.com) where he heads the Louisiana Tax Sale and Quiet Title Litigation group and practices other commercial litigation with a focus on real estate related litigation. Wesley M. Plaisance regularly handles tax sale litigation matters across Louisiana including without limitation in the City of New Orleans (Orleans Parish), East Baton Rouge Parish, St. Tammany Parish (including Covington, Mandeville and Slidell), Jefferson Parish, Ouachita Parish, Lafayette Parish, Livingston Parish, Plaquemines Parish and Lafourche Parish. Mr. Plaisance represents tax sale purchasers in suits to confirm tax sale title(s) and ownership with and/or without cancellation of mortgages and other encumbrances and in partition proceedings commenced after a tax sale purchaser confirms only a fractional ownership interest.

Mr. Plaisance has also represented and represents tax debtors, landowners, mortgage holders including banks and other interested parties in actions to annul and/or nullify tax sales. Mr. Plaisance additionally handles complex commercial litigation matters arising out of large investment funds created to purchase tax sale certificates and/or tax deeds in Louisiana, Georgia, Indiana and Florida.

Fourth Circuit Confirms Post Tax Sale Notice Alone Satisfies Due Process!

The Fourth Circuit issued another pro-tax sale purchaser decision and doubled down on the shift in the jurisprudence in Louisiana favoring validity of tax sales. In Salup, the Fourth Circuit confirmed the validity of a tax sale and sole ownership of certain valuable immovable property in favor of our client based on post tax sale notice alone issued by the Tax Collector during the redemption period. Side by Side Redevelopment, Inc. v. Magee,2020-0667 (La. App. 4 Cir. 6/23/21), 324 So. 3d 688, 696, writ denied, 2021-01081 (La. 11/17/21), 327 So. 3d 992. Importantly, the Court recognized:

Tax sales may no longer be attacked as absolute nullities. Instead, there are three statutorily enumerated challenges, which if proven, will nullify a tax sale certificate – a payment nullity, redemption nullity, or a nullity under La. R.S. 47:2162.

Id at 695. The Court rejected the adverse party’s argument of defective pre-tax sale notice because “the failure to give pre-sale notice to any party no longer renders the sale absolutely null under Title 47 since its revision in 2008.” Id. at 696. The only relevant inquiry was redemption nullity which we established did not exist based not the admitted evidence. Id. Further, the Fourth Circuit rejected technical arguments attacking the post tax sale notice for omission of the amount of overdue taxes and held the omission was not fatal to the post tax sale notice. Id. at 697.

The Salup decision puts attorneys, title companies, insurers and tax sale purchasers on notice of the requirements to confirm tax sale title and ownership in Louisiana and eliminates doubt as to the validity of defective pretax sale arguments and minor deficiencies in the post-tax sale notice. Decisions like Salup should lead to stabilizing the title insurance market and allow insurers to more freely and confidently issue title policies on confirmed tax sales where post tax sale notice is proven by sufficient evidence.

Wesley M. Plaisance is a Partner in the New Orleans office of Breazeale, Sachse & Wilson, L.L.P. (www.bswllp.com) where he heads the Louisiana Tax Sale and Quiet Title Litigation group and practices other commercial litigation with a focus on real estate related litigation. Wesley M. Plaisance regularly handles tax sale litigation matters across Louisiana including without limitation in the City of New Orleans (Orleans Parish), East Baton Rouge Parish, St. Tammany Parish (including Covington, Mandeville and Slidell), Jefferson Parish, Ouachita Parish, Lafayette Parish, Livingston Parish, Plaquemines Parish and Lafourche Parish. Mr. Plaisance represents tax sale purchasers in suits to confirm tax sale title(s) and ownership with and/or without cancellation of mortgages and other encumbrances and in partition proceedings commenced after a tax sale purchaser confirms only a fractional ownership interest.

Mr. Plaisance has also represented and represents tax debtors, landowners, mortgage holders including banks and other interested parties in actions to annul and/or nullify tax sales. Mr. Plaisance additionally handles complex commercial litigation matters arising out of large investment funds created to purchase tax sale certificates and/or tax deeds in Louisiana, Georgia, Indiana and Florida.

Fourth Circuit Confirms Post Tax Sale Notice Alone Satisfies Due Process!

The Fourth Circuit issued another pro-tax sale purchaser decision and doubled down on the shift in the jurisprudence in Louisiana favoring validity of tax sales. In Salup, the Fourth Circuit confirmed the validity of a tax sale and sole ownership of certain valuable immovable property in favor of our client based on post tax sale notice alone issued by the Tax Collector during the redemption period. Side by Side Redevelopment, Inc. v. Magee,2020-0667 (La. App. 4 Cir. 6/23/21), 324 So. 3d 688, 696, writ denied, 2021-01081 (La. 11/17/21), 327 So. 3d 992. Importantly, the Court recognized:

Tax sales may no longer be attacked as absolute nullities. Instead, there are three statutorily enumerated challenges, which if proven, will nullify a tax sale certificate – a payment nullity, redemption nullity, or a nullity under La. R.S. 47:2162.

Id at 695. The Court rejected the adverse party’s argument of defective pre-tax sale notice because “the failure to give pre-sale notice to any party no longer renders the sale absolutely null under Title 47 since its revision in 2008.” Id. at 696. The only relevant inquiry was redemption nullity which we established did not exist based not the admitted evidence. Id. Further, the Fourth Circuit rejected technical arguments attacking the post tax sale notice for omission of the amount of overdue taxes and held the omission was not fatal to the post tax sale notice. Id. at 697.

The Salup decision puts attorneys, title companies, insurers and tax sale purchasers on notice of the requirements to confirm tax sale title and ownership in Louisiana and eliminates doubt as to the validity of defective pretax sale arguments and minor deficiencies in the post-tax sale notice. Decisions like Salup should lead to stabilizing the title insurance market and allow insurers to more freely and confidently issue title policies on confirmed tax sales where post tax sale notice is proven by sufficient evidence.

Wesley M. Plaisance is a Partner in the New Orleans office of Breazeale, Sachse & Wilson, L.L.P. (www.bswllp.com) where he heads the Louisiana Tax Sale and Quiet Title Litigation group and practices other commercial litigation with a focus on real estate related litigation. Wesley M. Plaisance regularly handles tax sale litigation matters across Louisiana including without limitation in the City of New Orleans (Orleans Parish), East Baton Rouge Parish, St. Tammany Parish (including Covington, Mandeville and Slidell), Jefferson Parish, Ouachita Parish, Lafayette Parish, Livingston Parish, Plaquemines Parish and Lafourche Parish. Mr. Plaisance represents tax sale purchasers in suits to confirm tax sale title(s) and ownership with and/or without cancellation of mortgages and other encumbrances and in partition proceedings commenced after a tax sale purchaser confirms only a fractional ownership interest.

Mr. Plaisance has also represented and represents tax debtors, landowners, mortgage holders including banks and other interested parties in actions to annul and/or nullify tax sales. Mr. Plaisance additionally handles complex commercial litigation matters arising out of large investment funds created to purchase tax sale certificates and/or tax deeds in Louisiana, Georgia, Indiana and Florida.