Idaho Supremes Void Foreclosure Purchaser's Tax Deed Where Taxing Authority That Conducted Auction Failed To Serve Written Notice Of Sale On Personal Representative For Deceased Prior Owner's Estate
From a recent Opinion Summary from Justia US Law:
- Eric and Kathryn Bowen purchased property in Caldwell through a tax deed sale conducted by the Caldwell Irrigation Lateral District (CILD).
G. Lance Salladay brought suit arguing that the sale was void because the property was part of the Estate of Roger Troutner (the Estate), and Salladay, as personal representative of the Estate, was entitled to notice of the sale and never received such notice.
The district court ruled that Salladay was entitled to notice and since he had not received notice of the sale there was no final decision regarding issuance of the deed as required by Idaho Code section 43-719(2). The district court then remanded the case to CILD.
On appeal, Bowens argued the district court erred in its determination that Salladay was entitled to notice and that even if Salladay was entitled to notice, his petition to the district court was untimely. The Supreme Court found that the district court erred in remanding the case back to CILD. The Court concluded CILD failed to provide written notice to the record owner of the property, so the tax deed was void ab initio.