NO CA SUPREME COURT OF MISSISSIPPI COURT OF APPEALS OF THE STATE OF MISSISSIPPI ROBIN DUCKETT, ET. AL.
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1 E-Filed Document Jan :19: CA COA Pages: 7 NO CA SUPREME COURT OF MISSISSIPPI COURT OF APPEALS OF THE STATE OF MISSISSIPPI HIGH SIERRA TAX SALE PROPERTIES, LLC AND GJ TAX SALE PROPERTIES, LLC APPELLANTS VS. ROBIN DUCKETT, ET. AL. APPELLEES REPLY BRIEF OF APPELLANTS HIGH SIERRA TAX SALE PROPERTIES, LLC AND GJ TAX SALE PROPERTIES, LLC Jon J. Mims (MSB No ) Rawlings & MacInnis, P.A. P.O. Box 1789 Madison, Mississippi (601) Attorney for Appellants
2 NO CA SUPREME COURT OF MISSISSIPPI COURT OF APPEALS OF THE STATE OF MISSISSIPPI HIGH SIERRA TAX SALE PROPERTIES, LLC AND GJ TAX SALE PROPERTIES, LLC APPELLANTS VS. ROBIN DUCKETT, ET. AL. APPELLEES TABLE OF CONTENTS TABLE OF CONTENTS... i TABLE OF STATUTES AND CASES... ii ARGUMENT... 2 I. THE LOWER COURT RECOGNIZED THAT ANY INTEREST OF THE DALEYS ARISED AFTER MATURITY AND THAT THEIR INTEREST WAS THE RESULT OF PUTTING HIGH SIERRA AND GJ IN A TRICK BAG... 2 II. TO THE EXTENT THE DALEYS ARE FOUND TO HAVE STANDING, GJ AND SIERRA MAINTAIN THEIR TAX LIENS... 3 CONCLUSION... 3 CERTIFICATE OF SERVICE... 5 i
3 TABLE OF STATUTES AND CASES Statutory Authority Page Miss. Code Ann , et. seq Miss. Code Ann , et. seq State Cases Dominex, Inc. v. Key, 456 So.2d 1047, 1053 (Ala. 1984) Lawrence v. Rankin, 870 So.2d 673 (Miss. App. 2004)... 3 Moore v. Marathon Asset Management, LLC, 973 So.2d 1017, 1022 (Miss. Ct. App. 2008)... 3 ii
4 ARGUMENT I. THE LOWER COURT RECOGNIZED THAT ANY INTEREST OF THE DALEYS ARISED AFTER MATURITY AND THAT THEIR INTEREST WAS THE RESULT OF PUTTING HIGH SIERRA AND GJ IN A TRICK BAG Robert M. Daley and Jeremiah Daley (the Daleys ) confusingly suggest that Moore v. Marathon Asset Management, LLC, 973 So.2d 1017, 1022 (Miss. Ct. App. 2008) is similar in that both Moore and the Daleys obtained an interest from a party who held a colorable interest prior to the expiration of the redemption period. Their interpretation misses the entire point. Moore was an innocent bona fide purchaser at a foreclosure and obtained his interest prior to the redemption period. This Court made it a point to state that Moore gained an interest in the disputed property prior to the expiration of the redemption period. This is opposed to the Daleys trick bag situation wherein the Daleys knew the properties had already matured to High Sierra and had attempted to buy the properties post-maturity from High Sierra Tax Sale Properties, LLC and GJ Tax Sale Properties, LLC ( High Sierra and GJ ) before seeking to obtain a deed from Duckett. Clearly Moore suffered an adverse affect but the same cannot be said about the Daleys. The trick bag was their attempt to benefit from the tax sales without having suffered any adverse effect. (T. 5, Lines 8-20). For all those reasons set forth in High Sierra and GJ s principal brief, the Daleys do not meet standing requirements sufficient to challenge the validity of the tax sale. Also significant is the fact that the alleged Quitclaim Deed from Robin Duckett to Robert M. Daley and Jeremia R. Daly fails to address any alleged right of redemption. There is no record that Robin Duckett had any knowledge of any right of redemption because the alleged deed did not pass any such right. In Alabama, for example, a statutory redemption right is not conveyed unless express language conveying such a right of redemption is set forth in the deed. Dominex, Inc. v. Key, 456 So.2d 1047, 1053 (Ala. 1984). The Supreme Court of Alabama has 2
5 also held that the statutory right of redemption is a privilege and is not deemed an interest in the property. Id. In addition to protections afforded by our standing laws, a similar interpretation in Mississippi would protect the Mississippi redemption statutes from the kind of trick the Daleys have attempted here. III. TO THE EXTENT THE DALEYS ARE FOUND TO HAVE STANDING, GJ AND HIGH SIERRA MAINTAIN THEIR TAX LIENS GJ and High Sierra never declined their respective tax liens and the Daleys have not sought to extinguish or pay the tax liens. The liens are automatic pursuant to statute and continue until paid. Further, GJ and High Sierra continued to pay amounts to prevent subsequent maturities. To redeem and extinguish the unpaid tax liens, the Daleys would have to pay pursuant to Miss. Code Ann See, Lawrence v. Rankin, 870 So.2d 673 (Miss. App. 2004). See also Miss. Code Ann Further, the alleged co-tenant was subject to default and default was not set aside as to the co-tenant Roger Baugh. General appropriate relief was requested and repayment of taxes is ordinarily the appropriate relief to grant when tax sales are voided. See, Lawrence v. Rankin, 870 So.2d 673 (Miss. App. 2004). Otherwise, the interest of GJ and High Sierra continues to be a statutory lien on the subject property until all redemption amounts are paid to GJ and High Sierra. CONCLUSION For the foregoing reasons, Appellants respectfully requests that this Court reverse and render a decision finding that Appellees Robert M. Daley and Jeremia R. Daley lack standing to attack the validity of the subject tax sales and granting such other relief as appropriate under the 3
6 circumstances. This the 12th day of January, HIGH SIERRA TAX SALE PROPERTIES, LLC AND GJ TAX SALE PROPERTIES, LLC By: /s/ Jon J. Mims Their Attorney Jon J. Mims, MSB # Rawlings & MacInnis, P.A. P.O. Box 1789 Madison, MS
7 CERTIFICATE OF SERVICE I, Jon J. Mims, do hereby certify that I have on this day, January 12, 2015, filed the foregoing Reply Brief with the Clerk of the Court using the MEC system which sent notification of such filing to the following and otherwise I certify service was effectuated via first class mail, postage pre-paid:. Rawlings & MacInnis, P.A Highway 51 North Post Office Box 1789 Madison, Mississippi Telephone No. (601) Telecopier No. (601) Lewie G. Skip Negrotto th Street, Ste. 500 Gulfport, MS snegotto@frfirm.com mbroussard@frfirm.com Gary S. Evans, Special Counsel Office of the Board Attorney P.O. Box 998 Pascagoula, MS gevans@jcboadatty.com Nancy Morse Parkes, Special Assistant Attorney General Office of the Attorney General P.O. Box 220 Jackson, MS nancy.parkes@sos.ms.gov Kathy Gillis Clerk of the Supreme Court P.O. Box 249 Jackson, MS Chancellor D. Neil Harris P.O. Box 998 Pascagoula, MS /s/ Jon J. Mims Jon J. Mims 5
NO CA SUPREME COURT OF MISSISSIPPI COURT OF APPEALS OF THE STATE OF MISSISSIPPI ROBIN DUCKETT, ET. AL.
E-Filed Document Oct 24 2014 14:57:58 2014-CA-00209 Pages: 16 NO. 2014-CA-00209 SUPREME COURT OF MISSISSIPPI COURT OF APPEALS OF THE STATE OF MISSISSIPPI HIGH SIERRA TAX SALE PROPERTIES, LLC AND GJ TAX
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