C & C Energy, L.L.C. v. Cody Investments, L.L.C.

GUIDRY, Justice. *

hln this case, we answer the question whether notice of the tax sale for delinquent ad valorem taxes on immovable property sent to only one of numerous co-owners of record renders the tax sale null and void. The district court and the court of appeal majority held this tax sale to be invalid as to all co-owners, because a tax sale without proper notice to all co-owners is null and void. After review of the facts and applicable legal principles, we affirm. The failure in this case to provide the requisite notice of the tax sale to each co-owner of record of immovable property…