Marion County Auditor v. Sawmill Creek, LLC

by
After Sawmill Creek's taxes became delinquent on its property, the Marion County Auditor set the property for tax sale. A tax deed was issued to McCord Investments upon the petition of the Auditor following the one-year redemption period after a tax sale. The trial court ultimately set aside the tax deed on grounds that the Auditor's effort to notify Sawmill of the tax sale was constitutionally deficient for failing to meet the requirements of due process. The Supreme Court reversed, holding that the notices of the tax sale and of Sawmill's right to redeem did not violate due process because, under the Mullane v. Cent. Hanover Bank & Trust Co. standard, the Auditor's actions were reasonably calculated to provide notice to Sawmill. View "Marion County Auditor v. Sawmill Creek, LLC" on Justia Law