I.E.'s, L.L.C. v. Simmons

CHAMBERS, J.S.C.

This is a tax sale foreclosure case in which the defendant property owners moved to set aside the final judgment of foreclo*524sure.1 The record indicates that three of the defendant owners did not receive personal service of the tax foreclosure proceeding. They only became aware of the proceeding after the final judgment of foreclosure was entered and after the property was sold to a bona fide purchaser for value. The court initially granted their application to vacate the final judgment of foreclosure. The bona fide purchaser for value, a limited liability company named 7 Clark…