SFS, LLC, et al v. Rita L. Denney (NFP)

State: Indiana

Docket No: 09100902par

Case Date: 09/10/2009

Plaintiff: SFS, LLC, et al

Defendant: Rita L. Denney (NFP)

Preview: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 APPELLANT:

RICHARD WAYNE GREESON
Connersville, Indiana 47331

IN THE
COURT OF APPEALS OF INDIANA

IN RE: THE MATTER OF THE 2006 TAX SALE )
   )
DELAWARE COUNTY AUDITOR,  )
DELAWARE COUNTY TREASURER and )
SFS LLC,1   )
1  Respondents, Delaware County Auditor and Delaware County Treasurer, were named in Denney.s Verified Complaint To Set Aside Tax Sale; however, they are not seeking relief on appeal and have not filed briefs as appellants or appellees.  Pursuant to Indiana Appellate Rule 17(A), however, a party of record in the trial court is a party on appeal.

   )
Appellants-Respondents, )
)
vs. ) No. 18A02-0812-CV-1124
)
RITA L. DENNEY, )
   )
Appellee-Petitioner. )

APPEAL FROM THE DELAWARE CIRCUIT #5
The Honorable Chris M. Teagle, Judge
Cause No. 18C05-0609-MI-52

September 10, 2009

MEMORANDUM DECISION - NOT FOR PUBLICATION

RILEY, Judge
STATEMENT OF THE CASE
Appellant-Respondent, SFS, LLC (SFS), appeals the trial court.s Order that SFS pay back to Delaware County interest which it had previously received for a tax lien purchase it had made, but that was later redeemed by Delaware County.
We reverse and remand with instructions.
ISSUES
SFS raises three issues on appeal, which we restate as the following two issues:
(1) Whether the trial court erred by setting aside the tax sale; and
(2) Whether the trial court.s Order that SFS reimburse Delaware County for interest was contrary to law.
FACTS AND PROCEDURAL HISTORY
Margaret V. Price (Price) owned a residence located at 3200 West Main Street, Muncie, Indiana.  She passed away and her estate was opened on August 13, 2004.  Approximately two years later, on August 8, 2006, the Delaware County Auditor.s Office sent notice of an impending tax sale of her property consisting of

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