Oldham v. Gilcrease

CULPEPPER, Judge.

This is a suit to annul a tax sale. The plaintiff, Frank Oldham, Jr., is the tax debtor. His 4.28 acres with improvements was sold at a tax sale in 1973. The defendant, Bain B. Gilcrease, is the purchaser at the tax sale. The district judge held the tax sale was valid and dismissed plaintiff’s suit. Plaintiff appealed.

The substantial issues on appeal are: (1) Is the tax sale invalid for lack of the required notice to plaintiff of the delinquent taxes? (2) Is the tax sale invalid because the property is divisible in kind, and the tax collector should have sold only a divided…