Alexander v. Daniel

• Decision Date: 16 June 2005
• Docket Number: No. 2003-CA-02751-SCT.,2003-CA-02751-SCT.
• Parties: Effort ALEXANDER v. Ella DANIEL.
• Court: Mississippi Supreme Court

904 So.2d 172

Effort ALEXANDER v. Ella DANIEL.

No. 2003-CA-02751-SCT.

Supreme Court of Mississippi.

June 16, 2005.

Wanda Turner-Lee Abioto, Olive Branch, attorney for appellant.

Lucius Edwards, Hernando, attorney for appellee.

EN BANC.

CARLSON, Justice, for the Court.

¶ 1. Effort Alexander appeals to us from the DeSoto County Chancery Court's entry of a final judgment cancelling the forfeited tax land patent issued by the State of Mississippi conveying title to property which was purportedly the homestead property of Ella Daniel. Finding that the chancellor was eminently correct in the cancellation of the forfeited tax land patent and vesting title to the property in Ella Daniel, we affirm.

FACTS AND PROCEEDINGS IN THE TRIAL COURT

¶ 2. Sam Lee Daniel was born on January 11, 1908. Ella Mae Oliver was born on August 18, 1933. In 1962, Ella began living with Sam in his house on a 5-acre tract of land in DeSoto County. Sam and Ella were married on March 6, 1963. At the time of their marriage, Sam was 55 years of age, and Ella was 29 years of age. As the saying goes, Sam was old enough to be Ella's father. The record reveals that it was not at all unusual for Sam to handle business matters without Ella's knowledge. Subsequent to the marriage, two other DeSoto County tracts were purchased. The DeSoto County Tax Assessor assigned to the 5-acre tract of land in dispute parcel number 3099 2900.0 00015.00 (Parcel 15).¹ The later-acquired tracts of land were assigned parcel numbers 3099 2900.0 00017.00 (Parcel 17) and 3099 2900.0 00019.00 (Parcel 19). Sam and Ella lived continuously on the same property throughout their marriage until Sam's death on August 4, 1998, at the age of 89. Once Sam reached 65 years of age in 1973, they were able to reap the full benefits of homestead exemption. It is clear from the record that there are no dwellings on Parcels 17 and 19. The significance of this fact will quickly become apparent.

¶ 3. In early 1999, after Sam's death, Ella made a visit to the DeSoto County Tax Assessor's office to check on her homestead exemption status. Shortly after Sam's death, and prior to her visit to the Tax Assessor's office, Ella herself reached 65 years of age. During this conversation, personnel with the Tax Assessor's office realized that there were problems with Ella's homestead exemption.

¶ 4. Indeed, unbeknownst to Ella, Sam had previously deeded what was purported to be their homestead property to Freddie Henderson.² After Ella's visit to the Tax Assessor's Office, Ella wisely sought legal counsel. Her attorney wrote a letter to Freddie Henderson, a resident of Memphis, Tennessee, informing him that since Ella had not signed the deed along with Sam, his deed which purportedly conveyed title to this homestead property was void under Mississippi law. Enclosed in this letter was a Warranty Deed, which Ella's attorney requested Henderson to sign and return to the lawyer. On March 5, 1999, Henderson signed the deed before a Shelby County, Tennessee, notary public and returned the deed to Ella's attorney.

¶ 5. Unfortunately, Ella's troubles were not over. Since the Tax Assessor's office had ceased listing Parcel 15 as homestead property after the purported conveyance to Henderson,³ real estate taxes were assessed on Parcel 15 and remained unpaid since Henderson had not paid the taxes. Because of the delinquent taxes, Parcel 15 was sold to the State of Mississippi. Henderson was advised of his right to redeem the property for the back taxes but he failed to do so. Enter Effort Alexander.⁴ He bought Parcel 15 for the sum of $3,162.50, and on August 8, 2000, Alexander received a Forfeited Tax Patent from the State of Mississippi. On August 25, 2000, Alexander filed a complaint to confirm the state land patent in the Chancery Court of DeSoto County. Notice was provided to the State of Mississippi through the Office of the Attorney General, who filed an answer waiving the State's appearance and consenting to the chancery court conducting a hearing and affording appropriate relief. On September 25, 2000, the chancellor entered an order declaring that Alexander was the owner of Parcel 15 and that he was entitled to lawful and peaceful possession of the property.

¶ 6. Upon learning of these events, Ella went back to her lawyer and on December 4, 2000, Ella, through her attorney, filed a complaint in the Chancery Court of DeSoto County. This complaint sought relief, inter alia, by way of a setting aside of the forfeited tax land patent and a confirmation of title in Ella's name.

¶ 7. In due course, a plenary hearing was held in the Chancery Court of DeSoto County, Honorable Percy L. Lynchard, Jr., presiding.⁵ Ella Daniel and Effort Alexander were present and represented by counsel.⁶ In addition to the testimony of Ella and Alexander, the chancellor also received testimony from Stephen Gullett and Barbara Howell Greer. Gullett is an employee with the DeSoto County Tax Assessor's Office, and his responsibilities included reading all the deeds received from the Chancery Clerk's Office and then mapping the property and assigning parcel numbers. Greer is a deputy clerk with the Tax Assessor's Office. The chancellor also received documentary evidence. At the conclusion of the hearing, the chancellor rendered a thorough bench opinion wherein he, inter alia, set aside the Forfeited Tax Land Patent from the State, divested Effort Alexander of title to Parcel 15 and vested title to this property in Ella Daniel. The chancellor in due course entered a final judgment consistent with the bench opinion. Upon the chancellor's entry of an order denying post-trial motions, Alexander, through new counsel, timely perfected an appeal to this Court.

DISCUSSION

¶ 8. Effort Alexander assigns three errors for us to consider: (1) Whether there was sufficient evidence to support the chancellor's finding that Parcel 15 was actually owned by Ella Daniel and Sam Lee Daniel; (2) Whether there was sufficient evidence to support the chancellor's finding that Ella Daniel owned Parcel 15 by virtue of adverse possession; and, (3) Whether the State of Mississippi should reimburse Effort Alexander for the taxes he paid on Parcel 15 after receipt of the land patent, for the monies tendered at the tax sale, and for survey costs and attorney's fees. We restate these issues for clarity.

I. WHETHER THE CHANCELLOR ERRED IN DIVESTING EFFORT ALEXANDER OF TITLE TO PARCEL 15 AND VESTING TITLE TO PARCEL 15 IN ELLA DANIEL.

¶ 9. In exercising our mandated appellate review, we will not disturb the findings of a chancellor unless the chancellor was manifestly wrong, was clearly erroneous, or applied an erroneous legal standard. Rush v. Wallace Rentals, LLC, 837 So.2d 191, 194 (Miss.2003) (citing Bell v. Parker, 563 So.2d 594, 596-97 (Miss.1990)).

¶ 10. To fully discuss this issue, we must go deeper into the record. From 1986 until 2000, there were five DeSoto County land conveyances which must be reviewed. (1) On November 3, 1986, Sam Lee Daniel and wife, Ella Mae Daniel, conveyed by warranty deed approximately 36 acres of land to Freddie L. Henderson and Will R. Henderson.⁷ (2) On July 18, 1988, Freddie L. Henderson conveyed by warranty deed 5½ acres of land to Sam Lee Daniel.⁸ (3) On September 22, 1994, Sam Lee Daniel conveyed by warranty deed this same 5½ acres back to Freddie L. Henderson.⁹ (4) On March 5, 1999, Freddie L. Henderson conveyed by warranty deed this same 5½ acres to Ella Daniel.¹⁰ (5) On November 27, 2000, Effort Alexander conveyed by warranty deed 6.05 acres of land to Effort Alexander.¹¹ Additionally, we mention here that prior to the filing of the Alexander-to-Alexander deed, Effort Alexander had received a Forfeited Tax Land Patent from the State of Mississippi, and within this forfeited tax land patent, there is a legal description of the land which Alexander had purchased at the tax sale, to-wit:

Pt. SW 1/4 SE 1/4 BK 191 PG 220 Parcel # XXXX-XXXX.0-00015.00 Section 29, Township 3 South, Range 9 West Parcel/PPIN: 30992900.000015.00 DeSoto County, Mississippi.¹²

This forfeited tax land patent was dated August 8, 2000, and was filed at 1:38 p.m., August 18, 2000, and appears of record in Book 377, Page 753, in the Office of the Chancery Clerk of DeSoto County. The reference in the above legal description to "BK 191 PG 220," is in fact Book 191, Page 220, in the DeSoto County Chancery Clerk's office. The 1986 deed of approximately 36 acres of land from Sam and Ella Daniel to Freddie Henderson and Will Henderson is filed of record in Book 191, Page 220. What is factually uncertain is whether Ella Daniel's homestead property is either contained in the 35 3/4 acres conveyed by this deed, or is the 4 1/4 acres excepted from the conveyance, or is neither. What also is factually uncertain is whether the 6.05 acres in the Alexander-to-Alexander deed is Ella Daniel's homestead property.

¶ 11. But there are certain facts we do know. Stephen Gullett, a mapper with the DeSoto County Tax Assessor's office, testified at the hearing that Parcel 15 is where Ella Daniel resided at the time of the hearing. Gullett also confirmed via Exhibit 2, a Tax Forfeited Land Certificate dated September 24, 1999, that Freddie Henderson was listed as the record owner of Parcel 15, and that a 1992 Mississippi Homestead Exemption Renewal form revealed that Sam and Ella were receiving homestead exemption on Parcels 17 and 19, but not Parcel 15.¹³ Also, when Ella Daniel came into the Tax Assessor's office after Sam's death, she signed a new homestead application because she had been receiving the benefit of Sam's "over 65" tax exemption; however, she had just reached 65 years of age approximately two weeks after Sam's death. The homestead application Ella signed revealed only Parcels 17 and 19 as being homestead property. Finally, Gullett testified that from all the documents to which he had access, including aerial photographs, he could state...