Delano, Inc. v. Arnold

This case presents the narrow question of the relative rights of a tax purchaser, the appellant, Delano, Inc., and a property owner, the appellee, Walter C. Arnold, in an eminent domain award when the property that was sold for taxes is taken by an eminent domain proceeding which was commenced and completed during the period of redemption from the tax sale. The tax purchaser contends that it is entitled to the entire condemnation award.

The property in question was ordered sold for the nonpayment of real estate taxes for the year 1963. Since no bidders appeared at the annual tax sale, the…