Halifax Financial Group, L.P. v. Nance

OPINION

BAILEY, Judge.

Case Summary

Appellant-Petitioner Halifax Financial Group, L.P. ("Halifax") appeals an order of the trial court denying its petition for a tax deed to real property purchased at a tax sale and ordering the Floyd County Auditor ("Auditor") to permit Appellee-Re-spondent Regional Bank to redeem the tract outside the one-year redemption period of Indiana Code Section 6-1.1-25-4. We reverse and direct judgment for the tax purchaser.1

Issue

Halifax presents a single issue for review: whether the trial court determined the tax sale to be invalid because of its misinterpretation of…