Equity Trust Company v. Robert Curtis

REAVLEY, Circuit Judge:

Borrowers defaulted on a loan guaranteed by the VA Home Loan Guaranty Program, and the Secretary of Veterans Affairs acquired the property through foreclosure. Later, after ad valorem property taxes imposed by Jackson County, Mississippi went unpaid, the property was sold to plaintiff-appellant Equity Trust Company at a tax sale. Equity Trust Company claims that it acquired title by that tax sale and ultimately filed suit to quiet title in a Mississippi state court. The defendant-appellee Secretary removed the action to federal court and counter-claimed for declaratory…