Tax Certificate Investments, Inc. v. Smethers

OPINION

FRIEDLANDER, Judge.

Tax Certificate Investments, Inc. (TCI) appeals the trial court’s judgment to invalidate its tax deed in favor of David E. Smethers and Ellen E. Smethers in this action which arose from a real estate tax sale.1 TCI presents four issues for review, two of which are dispositive. Those restated issues are:

1. Did the trial court err in determining that Ellen was a joint owner of public record of the subject property at the time of the tax sale?

2. Did the trial court err in determining that the tax sale notices sent by TCI were inadequate?

We affirm.

The facts most…