Burns v. Sonador REI LLC, 283 So. 3d 246 (Miss. Ct. App. 2019). Burns failed to pay the ad valorem taxes assessed to his property in 2012. The property was sold to the State of Mississippi at the tax sale. Burns did not redeem the land during the two-year redemption period. In 2016 the State granted a patent to the land to Sonador REI LLC. Sonador REI filed an action in the Chancery Court of Hinds County to confirm the tax title, which was confirmed. Burns filed a motion set the judgment aside. The Chancery Court denied Burns’ motion because Burns failed to challenge the validity of the tax sale. On appeal by Burns, the Mississippi Court of Appeals, in a unanimous opinion by Justice Lawrence, affirmed on the basis that Burns had no standing to challenge the tax sale. Section 29-1-21 of the Mississippi Code provides in relevant part that “courts shall not recognize claims by the original owners, his heirs or assigns after unredeemed lands are sold to the state for taxes.…” Since Burns did not provide any proof that he paid the taxes, did not try to redeem the land, and did not challenge the validity of the tax sale or the Secretary of State’s handling of the sale of the patent, Burns had no standing to challenge the judgment confirming the tax title.
Rod Clement’s practice is concentrated in commercial real estate and secured transactions. He regularly represents purchasers and developers of shopping centers, office buildings and distribution centers, and represents lenders and borrowers in financings. Recent projects that he has worked on include development of solar power farms and student housing, purchase of healthcare facilities, and sales and financings of multi-family properties. He also has extensive experience with judicial and non-judicial foreclosures and receiverships. Rod is a member of and has served on the board of directors of both the American College of Real Estate Lawyers and the American College of Mortgage Attorneys. He currently is serving on ACREL’s Member Selection Committee. Rod has been listed in Band 1 of Chambers USA in Real Estate since Chambers began covering Mississippi. He has been listed in The Best Lawyers in America®in Real Estate and Land Use and Zoning for over 15 years. Best Lawyers named him “Lawyer of the Year” in Real Estate Law in Jackson in 2011, 2014 and 2018 and in Land Use and Zoning Law in 2013, 2016 and 2019. He is one of only two attorneys in Mississippi listed in International Who’s Who Legal: Real Estate for 2013-2015. He also is listed in Mid-South Super Lawyers.