Due Process Issues with Notices of Tax Deed Sales

Tax Deed Sales May Be Set Aside for Lack of Notice

The Cancellation and the Setting Aside of a tax deed sale is possible if the property owner was not afforded “due process”; meaning notice of the upcoming tax deed sale and an opportunity to be heard.  A property owner whose house is to be sold for past due property taxes has a vested ownership interest in the land and is absolutely entitled to notice of a pending tax deed sale.  

Notice of Tax Deed Sale must be Reasonably Calculated

Notice to a property owner of a pending tax deed sale does not satisfy due process requirements under the Federal and Florida Constitution if the owner does not receive notice of the sale in the mail and the efforts by the clerk are not reasonably calculated, under all the circumstances to apprise the owner of the sale.  This is what a growing number of cases hold.  Circumstances include unique information about the intended receiver that could require the taxing authority to make efforts beyond those ordinarily required by Florida statute.  For example, if mail has been returned to the clerk by the postal carrier as “undeliverable” or “unclaimed”, the clerk may have a duty to further investigate since it knows that the mail did not reach the recipient. 

What are some Illustrations?

• Tax deed sale set aside where taxing authority knew or has reason to know that the notice of sale did not reach the property owner where it was returned as undelivered.
• Tax deed sale set aside where property appraiser was provided with a change of address and taxing authority failed to send mail to new address with notice of tax deed sale.

Is a Former Property Owner Entitled Evidentiary Hearing?

Generally, a former owner of property sold at a tax deed sale is entitled to an evidentiary hearing on the issue of whether the notice of the upcoming sale is adequate or whether it violates due process when it does reach the owner.

If you have lost title to your property due to a tax deed sale and are being sued for ejectment and/or unlawful detainer by the new owner as a result, contact Broward County ejectment lawyer Andrew J. Pascale to discuss your case confidentiality today.  This blog does not constitute legal advice and is for illustrative purposes only.