Crockett County v. Farhad Motamedi v. Michael Moore

This is an appeal from an order denying a petition to set aside a tax sale of unimproved real property. The petitioner had acquired the parcel in 2017 but had failed to update his address with the property assessor and other taxing authorities and had failed to pay taxes associated with the parcel from 2017 through 2021. The taxing authorities, as plaintiffs, commenced a lawsuit to collect the delinquent taxes in 2020. Unable to locate the petitioner for lack of a current address, the taxing authorities sought permission from the trial court to notify the petitioner of the lawsuit through publication in the local newspaper, which the trial court granted. After the time for notice by publication had expired, the taxing authorities sought and were granted default judgment regarding the petitioner’s property, and the taxing authorities sold the real property at a delinquent tax sale. The order confirming the tax sale was entered on April 7, 2021, but was not recorded with the local register of deeds until April 26, 2022, after the one-year statutory redemption period had passed. In July and August 2021, the petitioner contacted the taxing authorities to inquire about taxes he owed on the property and traveled to Crockett County to meet with the city and county officials and pay the delinquent taxes. For unknown reasons, the taxing authorities did not inform the petitioner that the real property had been sold at a tax sale earlier that year. The petitioner did not initiate a redemption action and did not file a petition to have the sale set aside at that time. In June 2022, after the one-year redemption period had elapsed and the statute of limitations period for setting aside the tax sale had expired, the petitioner sued to set aside the tax sale, which action the trial court denied as untimely. The petitioner has appealed. Discerning no reversible error, we affirm.