Do purchasers of property at tax sales have a remedy beyond a refund of their payment of the overdue taxes if the county later voids the sale because the property was mistakenly sold? Wise Carter attorneys Charles Cowan and Jack Hall successfully argued that the answer to this question of first impression under Mississippi law is “no,” and they recently obtained an order dismissing claims against their clients, Madison County and its Tax Collector, in two lawsuits filed against them in a state court. The cases were consolidated, and the trial court ruled that several statutes governing tax sales and liability for Tax Collectors, when read together, insulated Tax Collectors from claims for damages by purchasers of property at tax sales. The trial court held that the County need only refund the would-be tax sale purchasers the amounts they had paid for property at the tax sale, and they were not entitled to interest on the purchase price or any other damages. That ruling recently became final after the purchasers elected not to appeal.

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