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FOR PUBLICATION
ATTORNEY FOR APPELLANTS: MATTHEW S. LOVE Feiwell & Hannoy, P.C. Indianapolis, Indiana ATTORNEY FOR APPELLEES: THOMAS A. HARDIN Shine & Hardin, LLP Fort Wayne, Indiana

Oct 21 2011, 9:20 am

FILED
of the supreme court, court of appeals and tax court

IN THE COURT OF APPEALS OF INDIANA
RICK BADAWI and WELLS FARGO BANK, N.A., Appellants-Plaintiff/Intervenor, vs. SUSAN ORTH, ALLEN COUNTY TREASURER, and LISBETH A. BLOSSER, ALLEN COUNTY AUDITOR, Appellees-Defendants. JAMES K. WHITE and WELLS FARGO BANK, N.A., Appellants-Plaintiff/Intervenor, vs. SUSAN ORTH, ALLEN COUNTY TREASURER, and LISBETH A. BLOSSER, ALLEN COUNTY AUDITOR, Appellees-Defendants. ) ) ) ) ) ) ) ) ) ) ) ) and ) ) ) ) ) ) ) ) ) ) ) )

CLERK

No. 02A03-1101-MI-7

No. 02A03-1101-MI-8

APPEAL FROM THE ALLEN CIRCUIT COURT The Honorable Thomas J. Felts, Judge Cause Nos. 02C01-1012-MI-2025 and 02C01-1012-MI-2083 October 21, 2011 OPINION - FOR PUBLICATION KIRSCH, Judge

Wells Fargo Bank, N.A. ("Wells Fargo") appeals the trial courts orders overruling Wells Fargos objection to the issuance of a tax deed to two pieces of real estate. Wells Fargo raises the following restated issue for our review: whether the trial court erred when it overruled Wells Fargos objection to the issuance of the tax deeds because Wells Fargo contends that the Allen County Treasurer and the Allen County Auditor (collectively, "Allen County") did not properly serve two tax sale notices upon Wells Fargo. We affirm. FACTS AND PROCEDURAL HISTORY During the 2009 Allen County Tax Sale process, on October 6, 2009, the trial court granted Allen Countys application for judgment and order of sale relating to numerous properties with delinquent property taxes, including the property commonly known as 2401 East Maple Grove, Fort Wayne, Indiana and the property commonly known as 5121 Holton Avenue, Fort Wayne, Indiana (collectively, "the Real Estate"). Wells Fargo held the mortgage on 2401 East Maple Grove, dated June 5, 2006, which was executed by property owner Rick Badawi and recorded with the Allen County Recorder on June 9, 2006. Wells Fargo held the mortgage on 5121 Holton Avenue, dated July 17, 2006, which was executed by property owner James K. White and recorded with the Allen County Recorder on August 7, 2006. The parties do not dispute that Allen County properly issued a Notice of Sale required by Indiana Code section 6-1.1-24-4. In June 2010, Allen County sent by certified letter, return receipt requested, the Notice of the Right of Redemption required by Indiana Code section 6-1.1-25-4.5(a)(3) to the properties owners and to Wells Fargo. The notices were
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mailed to "Wells Fargo Bank NA, 111 E. Wayne St., Fort Wayne, IN 46802" ("111 E. Wayne St. address") and to "Wells Fargo Bank NA, P. O. Box 5137, Des Moines, IA 50306," ("P.O. Box 5137 address") which was the address set forth in the mortgage documents. Appellant Badawi's App.1 at 11, 39, 43; Appellant White's App. at 11, 45, 56. The notice of the right of redemption was received and accepted at the 111 E. Wayne St. address. Appellant Badawi's App. at 43; Appellant's White's App. at 56. In late October 2010, Allen County sent by certified letter, with return receipt requested, the Notice of Petition for Tax Deed required by Indiana Code section 6-1.1-25-4.6(a) to the property owners and to Wells Fargo. Allen County once again sent the notice to the 111 E. Wayne St. address and to the P.O. Box 5137 address. The notice of petition for tax deed was received and accepted at both addresses. Appellant Badawi's App. at 44; Appellant White's App. at 57.2 On November 3, 2010, Allen County moved the trial court for an order authorizing it to issue tax deeds for the various properties sold at the October 2009 tax sale that had not already been redeemed, including the Real Estate. On December 3, 2010, Wells Fargo filed an objection to the petition for issuance of a tax deed as to the Real Estate. A hearing was held on Wells Fargos objection, and on December 17, 2010, the trial court issued an order

This case involves the resolution of two separately filed cases involving virtually identical parties. Because the circumstances of the cases and the issues addressed are the same, we decide these two separate cases together in one opinion. However, the two appendices are paginated differently, so we will refer to each separately, using the property owners name to differentiate between the two. We will refer to the Notice of the Right of Redemption and the Notice of Petition for Tax Deed collectively as "the tax sale notices" for the rest of the opinion.
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overruling the objection and authorizing the issuance of tax deeds for the Real Estate. Wells Fargo now appeals. DISCUSSION AND DECISION Wells Fargo argues that Allen County failed to properly serve the tax sale notices upon Wells Fargo, and therefore, the trial court should have denied Allen Countys petition for tax deed and allowed Wells Fargo to redeem the Real Estate from tax sale. Specifically, Wells Fargo contends that this court should find that the requirements of Indiana Trial Rule 4.6 regarding service upon organizations should apply to the service of tax sale notices required under Indiana Code sections 6-1.1-25-4.5 and -4.6. Under this theory, Wells Fargo asserts that the tax sale notices should have been served upon an executive officer or agent appointed to receive service as required under Trial Rule 4.6 in order to constitute proper notice. Indiana Code chapter 6-1.1-24 governs the sale of real property when taxes or special assessments become delinquent. When a real estate owner fails to pay property taxes, the property may be sold to satisfy the outstanding tax obligation. Neace v. Gupta (In re Tax Sale Parcel No. 24006-001-0022-01), 898 N.E.2d 349, 353 (Ind. Ct. App. 2008). If there has been material compliance with each statutory step governing the tax sale process, the trial court can order that the purchaser at the tax sale be granted a tax deed. Id. (citing Schaefer v. Kumar, 804 N.E.2d 184, 191 (Ind. Ct. App. 2004), trans. denied). However, the tax deed may be set aside if the three notices required by statute were not in substantial compliance with the statutory requirements. Ind. Code

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