Legal Opinion · Dissent

SKL Investments, Inc. v. American General Finance, Inc.

Court of Appeals of Mississippi

Decided December 1, 2009No. 2008-CA-01575-COAPublished

1DissentLee, P.J.

¶ 16. With respect to the majority, I dissent. While I agree that American General Finance, Inc., did not receive proper notice, I find that the failure to give proper notice renders the entire tax sale void, not just as to American General. “Statutes dealing with land forfeitures for delinquent taxes should be strictly construed in favor of the landowners [and] [a]ny deviation from the statutorily[-]mandated procedure renders the sale void.” Rebuild America, Inc. v. Milner, 7 So.3d 972, 974(¶ 7) (Miss.Ct.App.2009) (internal citations omitted).

¶ 17. The majority is correct that failure to…

2Cases cited4 opinions

  1. Donald R. Kron v. First Federal Savings & Loan Association of HattiesburgCourt of Appeals for the First Circuit · 1971
  2. Rebuild America, Inc. v. MilnerCourt of Appeals of Mississippi · 2009
  3. Reid v. Fed. Land Bk. of N.O.Mississippi Supreme Court · 1933
  4. Gober v. Chase Manhattan BankCourt of Appeals of Mississippi · 2005

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