Powell v. Ferguson

DOMENGEAUX, Judge.

This suit to annul a 1976 tax sale was instituted by plaintiffs, Mack H. Powell and Doris Barron Powell Poissot, the heirs of the tax debtor, Jiley C. Powell, against defendant, C.C. Ferguson, the purchaser at the tax sale. The trial judge held the tax sale to be null and void and ordered that it be set aside. Defendant appeals.

The only substantial issue remaining on appeal1 is whether or not the trial court *489erred in failing to give retroactive effect to La.R.S. 47:2184, as amended by Act. No. 399, Section 1, of the 1980 Regular Session of the Louisiana Legislature,2 thereby…