Tax sale purchaser filed petition to quiet title and annul tax sales against city and record owners which included prior and subsequent tax sale purchasers, seeking a judgment of absolute unconditional ownership.
The District Court granted motions for partial summary judgment. Tax purchaser appealed.
The Court of Appeal held that:
- Tax sale deed was facially defective for lack of proper pre-sale tax notice by advertisement;
- Tax sale deed was facially defective for failure to list record owners and record lienholders;
- Subsequent tax sales precluded tax purchaser from claiming just title;
- Record owner, as summary judgment movant, made prima facie showing of invalidity of tax sale thus shifting burden to tax purchaser; and
- Summary judgment affidavit about provision of pre-tax sale notice was conclusory.