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In re 2011 Marion County Tax Sale Floor-Essence, LLC

Court of Appeals of Indiana

August 18, 2014

In re: THE 2011 MARION COUNTY TAX SALE FLOOR-ESSENCE, LLC, Appellant-Respondent,
v.
MARION COUNTY AUDITOR and MARION COUNTY TREASURER, Appellee-Petitioner

APPEAL fro THE MARION CIRCUIT COURT. The Honorable Louis F. Rosenberg, Judge. The Honorable Mark A. Jones, Commissioner. Cause No. 49C01-1109-MI-33852.

FOR APPELLANT: MARK SMALL, Indianapolis, Indiana.

FOR APPELLEE: PAMELA G. SCHNEEMAN, Office of Corporation Counsel, Indianapolis, Indiana.

BROWN, Judge. BARNES, J., and BRADFORD, J., concur.

OPINION

Page 884

OPINION - FOR PUBLICATION

BROWN, Judge

Floor-Essence, LLC, (" Floor-Essence" ) appeals the trial court's judgment

Page 885

in favor of the Marion County Auditor (the " Auditor" ) and Marion County Treasurer (together, the " County" ). Floor-Essence raises one issue, which we revise and restate as whether the court erred in entering an order on October 15, 2012, overruling Floor-Essence's objections and ordering that tax sale deeds be issued from a tax sale. We affirm.

FACTS AND PROCEDURAL HISTORY

Floor-Essence failed to pay property taxes due with respect to three parcels of real property in Marion County, Indiana. The three parcels were adjacent to each other, and the street addresses associated with the parcels were 4503 Rockville Road (Parcel No. 9006128), 4501 Rockville Road (Parcel No. 9006131), and 14 South Vine Street (Parcel No. 9000667). The business address for Floor-Essence was 4503 Rockville Road, Indianapolis, Indiana (the " Business Address" ), and the Business Address was on record with the Marion County Auditor and was the address Floor-Essence used to receive its business mail. Lisa Thomason was the principal of Floor-Essence and lived at a residence located on a parcel of real property with a street address of 20 South Vine Street, and this parcel was adjacent to the 14 South Vine Street parcel.

The Auditor sent a pre-tax sale notice dated August 5, 2011, with respect to each of Floor-Essence's three parcels to Floor-Essence at its Business Address, and the notices were sent by certified mail, return receipt requested.[1] Each notice provided that the County would apply for a court judgment in the amount of the delinquent taxes and certain other costs and for an order to sell the parcels at public auction, subject to the right of redemption, if the amount of the judgment was not paid. The three notices sent by certified mail were returned to the office of the Auditor with a notation on the return receipt indicating that the notices were unclaimed and unable to be forwarded. The Auditor also sent duplicate pre-tax sale notices to Floor-Essence at its Business Address by first class mail.[2] The notices provided that the properties would be advertised in the local newspaper as having delinquent taxes and would be offered at a tax sale scheduled for September 22 and 23, 2011.

On September 23, 2011, the three parcels were sold at a tax sale to S & C Financial Group, LLC (" S & C Financial" ). The Auditor sent by certified mail a post-tax sale notice dated May 14, 2012, with respect to each of the three parcels to Floor-Essence at its Business Address.[3] The notices indicated that the parcels had been sold at the tax sale, that the period of redemption would expire on September 24, 2012, that if the parcel was not redeemed before the expiration of the redemption period the tax sale purchaser, S & C Financial would be entitled to receive a tax deed, and that the County intended to file a petition for a tax ...


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