Baron Foreman v. DHP1, LLC

Summary

The Mississippi Supreme Court affirmed summary judgment declaring the tax sale void because the record owner did not receive the statutorily required notice of the redemption-period expiration, and the chancery clerk failed to complete the required search and affidavit procedures. The court held that the record owner for purposes of notice was the person who held that status 180 days before the redemption period expired, even though ownership later changed through foreclosure. Because the statutory procedures were not strictly followed, the tax sale and resulting deeds could not establish clear title.