Booneville Collision Repair, Inc. v. City of Booneville, Mississippi

CHANDLER, Justice,

for the Court:

¶ 1. When Booneville Collision Repair (BCR) unknowingly purchased land that had been sold for delinquent municipal taxes, it redeemed the land and sued Pren-tiss County, the City of Booneville, and the municipal tax collector, Sheila Bolden, for the damages incurred from the failure to provide notice of the tax sales. BCR argued that it had not received notice because Bolden never filed with the chancery clerk the list of properties sold for taxes as required by Mississippi Code Section 27-41-79. Miss.Code Ann. § 27-41-79 (Rev. 2010). BCR alleged a negligence…