COMMUNITY ASSOCIATES, INC.
TOMMY TAYLOR, SHANNON DAVE GRIFFIN, RONNIE HEISSER AND NADINE HEISSER
FROM CIVIL DISTRICT COURT, ORLEANS PARISH NO. 2014-08510,
DIVISION "L" Honorable Kern A. Reese, Judge.
A. E. Davidson Christopher J. Davidson DAVIDSON &
DAVIDSON, APLC COUNSEL FOR PLAINTIFF/APPELLANT.
composed of Judge Daniel L. Dysart, Judge Rosemary Ledet,
Judge Tiffany G. Chase
Tiffany G. Chase Judge.
Associates, Inc. (hereinafter "Community
Associates") seeks review of the trial court's
January 24, 2018 judgment confirming three tax sales of
property previously owned by Community Associates. The trial
court found the tax sale by the City of New Orleans valid and
Ronnie and Nadine Heisser owners of the properties. After
consideration of the record before this Court, and the
applicable law, we affirm the judgment of the trial court
confirming the tax sale of 4922 Flake Avenue and reverse the
judgment of the trial court regarding the tax sale of 4910
and 4914 Flake Avenue.
and Procedural History
April 26, 2006, Tommy Taylor and his wife Ladonna Johnson
Taylor transferred community properties located on Flake
Avenue in New Orleans to Community Associates. The properties
consisted of five lots designated as lot 21 located at 4910
Flake Avenue; lots 22 and 23, located at 4914 Flake Avenue;
and lots 24 and 25 located at 4922 Flake Avenue in the
Doncost-Gabriel Property subdivision. The sale of the lots
was recorded on May 2, 2006. On October 5, 2007, Tommy Taylor
(hereinafter "Mr. Taylor") individually donated
lots 24 and 25 to Shannon Dave Griffin (hereinafter "Ms.
Griffin"). The Act of Donation was recorded on October
the recordation of the Act of Donation, ad valorem property
taxes were assessed to Ms. Griffin. Due to failure to pay
property taxes from 2006 to 2008, the City of New Orleans
initiated a tax sale of the properties. Ronald and Nadine
Heisser (hereinafter "the Heissers") purchased the
properties on December 3, 2009. On January 29, 2010, tax
deeds were executed for lots 21, 22, 23, 24 and 25 in favor
of the Heissers. The deeds were recorded with the Orleans
Parish Notarial Archives on February 9, 2010 and provided the
GABRIEL TRACT SQ 10 LOT 21 FLAKE 25X95 VACANT Tax bill
GABRIEL TRACT SQ 10 LOTS 22, 23 FLAKE 50X95 VACANT Tax bill
GABRIEL TRACT SQ 10 LOTS 24, 25 FLAKE 50X95 FR SGLE
ASBESTOS/SIDING 8/RM S A/R Tax bill number: 39W908514
February 18, 2010, the Heissers mailed a certified letter to
Community Associates at 3131 Metairie Road, Metairie,
Louisiana, 70001. The letter notified Community Associates
that 4922 Flake Avenue had been sold for non-payment of
taxes. The Heissers enclosed a copy of the tax sale deed, for
that property, with the letter. The letter also noted the
amount of the taxes necessary within the three-year
redemption period. On July 23, 2011, the City of New Orleans
mailed a Post Tax Sale Notice to Community Associates to the
company's Metairie address. This notice also informed
Community Associates of the tax sale and listed the tax bill
number as 39W908514; the property location as 4922 Flake
Avenue; and the legal description of the property as GABRIEL
TRACT SQ 10 LOTS 24 25 FLAKE 50X95 FR SGLE ASBESTOS/SIDING
8/RM S A/R.
Associates filed a petition to annul the tax sale, of lots
21, 22, 23, 24 and 25, on August 28, 2014. In response, the
Heissers filed a reconventional demand to quiet tax title, of
all the lots, on October 9, 2014. By judgment dated December
15, 2016, the trial court rendered the Act of Donation in
favor of Ms. Griffin an absolute nullity, leaving the Act of
Conveyance of the properties to Community Associates valid.
The judgment also severed the issues of nullity of the tax
sale and partition of the property.
issues of nullity of the tax sale and partition of the
property were heard by the trial court on June 14, 2017.
After taking the matter under advisement, the trial court
rendered judgment on January 24, 2018. The trial court found
the tax sales valid and named the Heissers as the sole owners
of lots 21, 22, 23, 24 and 25. On February 5, 2018, the
Heissers filed an ex parte motion to amend judgment,
requesting that the trial court correct the municipal
addresses of the property in the judgment. The trial court
granted the motion on the same date. This appeal followed.
redemptive period for tax sales is set forth in La. Const.
art. VII § 25, which outlines constitutional protections
during tax sales. The procedure of redemption of ...