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Pursuant to Ind.Appellate Rule 65(D), this Memorandum Decision shall not be regarded as precedent or cited before any court except for the purpose of establishing the defense of res judicata, collateral estoppel, or the law of the case. ATTORNEY FOR APPELLANTS: JEFF R. HAWKINS Hawkins Law PC Sullivan, Indiana ATTORNEY FOR DEFENDANTS: DEBORAH K. SHEPLER Sullivan, Indiana

IN THE COURT OF APPEALS OF INDIANA
RONALD PHEGLEY and NORMA PHEGLEY, Appellants-Plaintiffs, vs. JAMES STRICKLIN as HAMILTON TOWNSHIP ASSESSOR, JEAN HARRIS as SULLIVAN COUNTY AUDITOR, JUNE LADSON as SULLIVAN COUNTY TREASURER, JOHNNIE WATERMAN as SULLIVAN COUNT SHERIFF, VICKI TALPAS as SULLIVAN COUNTY ASSESSOR, and the SULLIVAN COUNTY BOARD OF COMMISSIONERS, REGIONS BANK as SUCCESSOR BY MERGER FOR UNION PLANTERS, as SUCCESSOR BY MERFER for AMBANK INDIANA NA, Appellees-Defendants. ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) ) )

No. 77A01-0607-CV-323

APPEAL FROM THE SULLIVAN CIRCUIT COURT The Honorable P.J. Pierson, Judge Cause No. 77C01-0506-PL-184

March 6, 2007

MEMORANDUM DECISION - NOT FOR PUBLICATION

ROBB, Judge

Case Summary and Issues Ronald and Norma Phegley appeal the trial court's denial of their motion for summary judgment and order of partial summary judgment finding that the Phegleys were not entitled to relief from a tax lien attached to a parcel of their real property. On appeal, the Phegleys raise a single issue, which we restate as whether the trial court properly found that the Phegleys were not entitled to relief under Indiana Code section 6-1.1-9-4. Concluding that the Phegleys have failed to demonstrate that any issue of material fact precludes the trial court's order, we affirm. Facts and Procedural History When the trial court issued its order of partial summary judgment, it made the following findings: 1 1. This case is a quiet title action to establish that the real estate taxes impose no lien upon the real estate under Indiana Code

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