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Record Owner Deceased or Absent – Now What?

Often in tax sale matters, I am approached by tax sale purchasers who do not know how to confirm tax sale title and ownership where a record owner is deceased or cannot be located despite significant effort. The Louisiana Fourth Circuit recently issued a very favorable opinion which upholds the validity of a judgment confirming tax sale title and ownership in matters where the Court appoints an attorney to represent and receive service for these deceased or absent defendants based on post tax sale notice to the appointed attorney alone. Lepree v. Dorsey, 2022-0853 (La. App. 4 Cir. 8/11/23), 370 So. 3d 1191, 1204, writ denied,2023-01238 (La. 12/5/23), 373 So. 3d 982. In Lepree, we represented the tax sale purchaser, Ms. Lepree, and had an attorney appointed to represent and receive service for two record owners. One record owner eventually appeared before the Court and objected to judgment strongly raising lack of notice and other defenses. Id. at 1197. The Fourth Circuit held the appearing defendant was “duly notified of the tax sale through the service of the Petition on the Curator Ad Hoc” which provided defendant with “notice that she had six months to institute a proceeding to annul the tax sale as required in La. R.S. 47:2266.” Id. at 1204. Importantly, the Court recognized “Whether or not the Curator Ad Hoc received a return receipt or confirmation that [defendant] actually received the certified mail is of no issue.” Id. The Fourth Circuit held due process was satisfied and affirmed the judgment confirming the tax sale and sole ownership of the property in favor of our client. Id. at 1205.

The Lepree decision is significant for tax sale purchasers who need to rely on the right to appoint an attorney where the record owner is deceased or absent and provides firm ground for conducting proceedings adverse to these defendants.

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.

Record Owner Deceased or Absent – Now What?

Often in tax sale matters, I am approached by tax sale purchasers who do not know how to confirm tax sale title and ownership where a record owner is deceased or cannot be located despite significant effort. The Louisiana Fourth Circuit recently issued a very favorable opinion which upholds the validity of a judgment confirming tax sale title and ownership in matters where the Court appoints an attorney to represent and receive service for these deceased or absent defendants based on post tax sale notice to the appointed attorney alone. Lepree v. Dorsey, 2022-0853 (La. App. 4 Cir. 8/11/23), 370 So. 3d 1191, 1204, writ denied,2023-01238 (La. 12/5/23), 373 So. 3d 982. In Lepree, we represented the tax sale purchaser, Ms. Lepree, and had an attorney appointed to represent and receive service for two record owners. One record owner eventually appeared before the Court and objected to judgment strongly raising lack of notice and other defenses. Id. at 1197. The Fourth Circuit held the appearing defendant was “duly notified of the tax sale through the service of the Petition on the Curator Ad Hoc” which provided defendant with “notice that she had six months to institute a proceeding to annul the tax sale as required in La. R.S. 47:2266.” Id. at 1204. Importantly, the Court recognized “Whether or not the Curator Ad Hoc received a return receipt or confirmation that [defendant] actually received the certified mail is of no issue.” Id. The Fourth Circuit held due process was satisfied and affirmed the judgment confirming the tax sale and sole ownership of the property in favor of our client. Id. at 1205.

The Lepree decision is significant for tax sale purchasers who need to rely on the right to appoint an attorney where the record owner is deceased or absent and provides firm ground for conducting proceedings adverse to these defendants.

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.

Record Owner Deceased or Absent – Now What?

Often in tax sale matters, I am approached by tax sale purchasers who do not know how to confirm tax sale title and ownership where a record owner is deceased or cannot be located despite significant effort. The Louisiana Fourth Circuit recently issued a very favorable opinion which upholds the validity of a judgment confirming tax sale title and ownership in matters where the Court appoints an attorney to represent and receive service for these deceased or absent defendants based on post tax sale notice to the appointed attorney alone. Lepree v. Dorsey, 2022-0853 (La. App. 4 Cir. 8/11/23), 370 So. 3d 1191, 1204, writ denied,2023-01238 (La. 12/5/23), 373 So. 3d 982. In Lepree, we represented the tax sale purchaser, Ms. Lepree, and had an attorney appointed to represent and receive service for two record owners. One record owner eventually appeared before the Court and objected to judgment strongly raising lack of notice and other defenses. Id. at 1197. The Fourth Circuit held the appearing defendant was “duly notified of the tax sale through the service of the Petition on the Curator Ad Hoc” which provided defendant with “notice that she had six months to institute a proceeding to annul the tax sale as required in La. R.S. 47:2266.” Id. at 1204. Importantly, the Court recognized “Whether or not the Curator Ad Hoc received a return receipt or confirmation that [defendant] actually received the certified mail is of no issue.” Id. The Fourth Circuit held due process was satisfied and affirmed the judgment confirming the tax sale and sole ownership of the property in favor of our client. Id. at 1205.

The Lepree decision is significant for tax sale purchasers who need to rely on the right to appoint an attorney where the record owner is deceased or absent and provides firm ground for conducting proceedings adverse to these defendants.

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.

Record Owner Deceased or Absent – Now What?

Often in tax sale matters, I am approached by tax sale purchasers who do not know how to confirm tax sale title and ownership where a record owner is deceased or cannot be located despite significant effort. The Louisiana Fourth Circuit recently issued a very favorable opinion which upholds the validity of a judgment confirming tax sale title and ownership in matters where the Court appoints an attorney to represent and receive service for these deceased or absent defendants based on post tax sale notice to the appointed attorney alone. Lepree v. Dorsey, 2022-0853 (La. App. 4 Cir. 8/11/23), 370 So. 3d 1191, 1204, writ denied,2023-01238 (La. 12/5/23), 373 So. 3d 982. In Lepree, we represented the tax sale purchaser, Ms. Lepree, and had an attorney appointed to represent and receive service for two record owners. One record owner eventually appeared before the Court and objected to judgment strongly raising lack of notice and other defenses. Id. at 1197. The Fourth Circuit held the appearing defendant was “duly notified of the tax sale through the service of the Petition on the Curator Ad Hoc” which provided defendant with “notice that she had six months to institute a proceeding to annul the tax sale as required in La. R.S. 47:2266.” Id. at 1204. Importantly, the Court recognized “Whether or not the Curator Ad Hoc received a return receipt or confirmation that [defendant] actually received the certified mail is of no issue.” Id. The Fourth Circuit held due process was satisfied and affirmed the judgment confirming the tax sale and sole ownership of the property in favor of our client. Id. at 1205.

The Lepree decision is significant for tax sale purchasers who need to rely on the right to appoint an attorney where the record owner is deceased or absent and provides firm ground for conducting proceedings adverse to these defendants.

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.

Record Owner Deceased or Absent – Now What?

Often in tax sale matters, I am approached by tax sale purchasers who do not know how to confirm tax sale title and ownership where a record owner is deceased or cannot be located despite significant effort. The Louisiana Fourth Circuit recently issued a very favorable opinion which upholds the validity of a judgment confirming tax sale title and ownership in matters where the Court appoints an attorney to represent and receive service for these deceased or absent defendants based on post tax sale notice to the appointed attorney alone. Lepree v. Dorsey, 2022-0853 (La. App. 4 Cir. 8/11/23), 370 So. 3d 1191, 1204, writ denied,2023-01238 (La. 12/5/23), 373 So. 3d 982. In Lepree, we represented the tax sale purchaser, Ms. Lepree, and had an attorney appointed to represent and receive service for two record owners. One record owner eventually appeared before the Court and objected to judgment strongly raising lack of notice and other defenses. Id. at 1197. The Fourth Circuit held the appearing defendant was “duly notified of the tax sale through the service of the Petition on the Curator Ad Hoc” which provided defendant with “notice that she had six months to institute a proceeding to annul the tax sale as required in La. R.S. 47:2266.” Id. at 1204. Importantly, the Court recognized “Whether or not the Curator Ad Hoc received a return receipt or confirmation that [defendant] actually received the certified mail is of no issue.” Id. The Fourth Circuit held due process was satisfied and affirmed the judgment confirming the tax sale and sole ownership of the property in favor of our client. Id. at 1205.

The Lepree decision is significant for tax sale purchasers who need to rely on the right to appoint an attorney where the record owner is deceased or absent and provides firm ground for conducting proceedings adverse to these defendants.

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.

Record Owner Deceased or Absent – Now What?

Often in tax sale matters, I am approached by tax sale purchasers who do not know how to confirm tax sale title and ownership where a record owner is deceased or cannot be located despite significant effort. The Louisiana Fourth Circuit recently issued a very favorable opinion which upholds the validity of a judgment confirming tax sale title and ownership in matters where the Court appoints an attorney to represent and receive service for these deceased or absent defendants based on post tax sale notice to the appointed attorney alone. Lepree v. Dorsey, 2022-0853 (La. App. 4 Cir. 8/11/23), 370 So. 3d 1191, 1204, writ denied,2023-01238 (La. 12/5/23), 373 So. 3d 982. In Lepree, we represented the tax sale purchaser, Ms. Lepree, and had an attorney appointed to represent and receive service for two record owners. One record owner eventually appeared before the Court and objected to judgment strongly raising lack of notice and other defenses. Id. at 1197. The Fourth Circuit held the appearing defendant was “duly notified of the tax sale through the service of the Petition on the Curator Ad Hoc” which provided defendant with “notice that she had six months to institute a proceeding to annul the tax sale as required in La. R.S. 47:2266.” Id. at 1204. Importantly, the Court recognized “Whether or not the Curator Ad Hoc received a return receipt or confirmation that [defendant] actually received the certified mail is of no issue.” Id. The Fourth Circuit held due process was satisfied and affirmed the judgment confirming the tax sale and sole ownership of the property in favor of our client. Id. at 1205.

The Lepree decision is significant for tax sale purchasers who need to rely on the right to appoint an attorney where the record owner is deceased or absent and provides firm ground for conducting proceedings adverse to these defendants.

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.