Cited by
Opinions in Louisiana that cite Lewis v. Succession of Johnson, 925 So. 2d 1172.
- Belaire Development & Construction, LLC v. Succession of Theodore Shelton Sr. La. 2025
- Belaire Development & Construction, LLC v. Succession of Theodore Shelton Sr. La. 2025
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Colby Stafford Harrington v. Town of Benton, Cori Desha Harrington, individually and as Trustee of the Patrick Hough …
La. Ct. App. 2d Cir. 2025
4/4/06), Robertson v. Stonecreek Builders LLC, 50,798 (La.
- Crescent City Property Redevelopment Association, LLC D/B/A Crescent City Property Services and Crescent City Property Redevelopment Services, Inc. … La. Ct. App. 4th Cir. 2025
- Belaire Development & Construction,llc v. Succession of Theodore Shelton, Sr. La. Ct. App. 3d Cir. 2024
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Debra A. Cloud v. Earl M. Gibson, Jr. and Chase Mortgage Company-West
La. Ct. App. 4th Cir. 2024
4/4/06), 16 Smitko and Lewis each dealt with pre-revision tax sales and used La.
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Martha Lepree v. Christopher Dorsey and Cheryl Fields
La. Ct. App. 4th Cir. 2023
4/4/06), Cressionnie v. Intrepid, Inc., [20]03-1714[, p. 4] (La.
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Folsom Camp Sites, L.L.C. v. Dawn G. Chiasson
La. Ct. App. 1st Cir. 2022
4/ 4/ 06), and Mennonite Board of Missions v. Adams, 462 U.S. 791, 103 S. Ct. 2706, 2712, 77 L.Ed.2d 180 ( 1983)).
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Engine 22, LLC v. Land & Structure, LLC
La. Ct. App. 4th Cir. 2021
4/4/06), C & C Energy, 09-2160 p. 7 (La.
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LPR, L.L.C. v. Lynn C. Naquin and Denise Diaz Naquin
La. Ct. App. 1st Cir. 2021
4/ 4/ 06), and Mennonite Board of Missions v. Adams, 462 U.S. 791, 8001 103 S. Ct. 27061 2712, 77 L.Ed.2d 180 1983)).
- Larto Lake, LLC v. Sit General Partner, LLC La. Ct. App. 3d Cir. 2019
- Community Associates, Inc. v. Tommy Taylor, Shannon Dave Griffin, Ronnie Heisser and Nadine Heisser La. Ct. App. 4th Cir. 2019
- Chapman v. Settles 265 So. 3d 866 La. Ct. App. 1st Cir. 2019
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Alpha Capital U.S. Bank v. White
268 So. 3d 1124
La. Ct. App. 1st Cir. 2018
4/4/06), ; see also Mennonite Board of Missions v. Adams, 462 U.S. 791 , 800, 103 S.Ct.
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In the Matter of Inspirational Enterprises Applying for Monition
La. Ct. App. 3d Cir. 2017
4/4/06), the supreme court held invalid a tax sale, the notice of which had been sent and unclaimed on three occasions to only one co-owner of the property sold.
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In re Inspirational Enterprises
230 So. 3d 1019
La. Ct. App. 1st Cir. 2017
4/4/06), , the supreme court held invalid a tax sale, the notice of which had been sent and unclaimed on three occasions to only one co-owner of the property sold.
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Central Properties v. Fairway Gardenhomes, LLC C/W Husker partners/us Bank D/B/A Husker Partners v. Fairway Gardenhomes, LLC C/W …
225 So. 3d 441
La. 2017
4/4/06), C & C Energy, 09-2160, p. 7, 41 So.3d at 1139; Smitko, p. 9, 94 So.3d at 756.
- Marquee Acquisitions, LLC v. T & L Grocery, LLC 209 So. 3d 182 La. Ct. App. 1st Cir. 2016
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Frederic Stelly, Jr. v. Terry Joseph Blanchard
La. Ct. App. 3d Cir. 2016
4/4/06), C & C Energy, 09-2160, p. 7, 41 So.3d at 1139.
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Stelly v. Blanchard
207 So. 3d 557
La. Ct. App. 3d Cir. 2016
4/4/06), ; C & C Energy, 09-2160, p. 7, 41 So.3d at 1139.
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Thomas v. Tobin
197 So. 3d 209
La. Ct. App. 1st Cir. 2016
Lewis v. Succession of Johnson, 2005-1192 (La.4/4/06), .
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Adair Asset Management, LLC v. Turney
195 So. 3d 501
La. Ct. App. 2d Cir. 2016
4th Cir.12/19/12), ; see Lewis v. Succession of Johnson, 2005-1192 (La.04/04/06), .
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Surcouf v. Darling
177 So. 3d 1085
La. Ct. App. 1st Cir. 2015
1708 ; see also Lewis v. Succession of Johnson, 05-1192, p. 10 *1094 (La.4/4/06), (“The requirement that the tax collector take additional reasonable steps to notify a delinquent taxpayer is a longstanding principle.”).
- Mooring Tax Asset Group, L.L.C. v. Roderick A. James and the United States Department of Treasury-Internal Revenue Service 156 So. 3d 1143 La. 2014
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Levier, LLC v. Yolander Thomas
La. Ct. App. 3d Cir. 2013
Lewis v. Succession of Johnson, 05-1192 (La.4/4/06), C & C Energy, 09-2160, p. 7, 41 So.3d at 1139.
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Levier, LLC v. Thomas
127 So. 3d 953
La. Ct. App. 1st Cir. 2013
Lewis v. Succession of Johnson, 05-1192 (La.4/4/06), ; C & C Energy, [L.L.C. v. Cody Investments, L.L.C.], 09-2160, p. 7, 41 So.3d [1134] at 1139 [ (La.2010) ].
- Kaylin Renee Celestine, Etc. v. Brenda Dugas La. Ct. App. 3d Cir. 2013
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Allied Tax Fund, L.L.C. v. Chin Hong Bow & Co.
155 So. 3d 524
La. Ct. App. 1st Cir. 2013
ive them of constitutionally protected property rights, the tax collector is required to provide ‘each taxpayer’ with written notice, sent by certified mail return receipt requested, alerting each record owner of the immovable property that the owner’s failure to pay the taxes within twenty days will result in the sale of the property.” Lewis v. Succession of Johnson, 2005-1192, p. 8 (La.4/4/06), .
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Brookewood Investment Co. v. Sixty-Three Twenty-Four Chef Menteur Highway L.L.C.
108 So. 3d 329
La. Ct. App. 1st Cir. 2013
6 “In sum, notice is a constitutional requirement, and want of notice is *333 17fatal to a tax sale.” Lewis v. Succession of Johnson, 05-1192, p. 8 (La.4/4/06), (citing Adsit v. Park, 144 La.
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Cititax Group, L.L.C. v. Gibert
108 So. 3d 229
La. Ct. App. 1st Cir. 2012
Rather, the crucial inquiry is whether the notice was “sent by mail or other means certain to ensure actual notice if the party’s name and address are reasonable ascertainable.” Lewis v. Succession of Johnson, 2005-1192, p. 7 (La.4/4/06), , citing Mennonite, supra, 462 U.S. at 800 , 103 S.Ct.
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Okpalobi v. LeBorne II, L.L.C.
106 So. 3d 640
La. Ct. App. 1st Cir. 2012
Lewis v. Succession of Johnson, 2005-1192 (La.4/4/06), .
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Smitko v. Gulf South Shrimp, Inc.
94 So. 3d 750
La. 2012
5 Lewis v. Succession of Johnson, 05-1192 (La.4/4/06), ; C & C Energy, 09-2160, p. 7, 41 So.3d at 1139 .
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Orleans District Redevelopment Corp. v. Fein
90 So. 3d 1199
La. Ct. App. 1st Cir. 2012
e | inthem of constitutionally protected property rights, the tax collector is required to provide ‘each taxpayer’ with written notice, sent by certified mail return receipt requested, alerting each record owner of the immovable property that the owner’s failure to pay the taxes within twenty days will result in the sale of the property.” Lewis v. Succession of Johnson, 05-1192, p. 8 (La.4/4/06), -1178 .
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Orleans District Redevelopment Corp. v. Ocwen Loan Servicing, L.L.C.
83 So. 3d 105
La. Ct. App. 1st Cir. 2011
And the Louisiana Supreme Court has followed Mennonite in C & C Energy, L.L.C. v. Cody Investments, supra, and Lewis v. Succession of Johnson, 05-1192 (La.4/4/06), , holding the tax sales in those cases to be absolute nullities for failure to provide the required notice of the tax sale.
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Smitko v. Gulf South Shrimp, Inc.
77 So. 3d 1012
La. Ct. App. 1st Cir. 2011
Const, art. 7, § 25(A); Lewis v. Succession of Johnson, 05-1192, p. 9 (La.4/4/06), .
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SUCCESSION OF CALDARERA v. Zeno
43 So. 3d 1080
La. Ct. App. 1st Cir. 2010
However, the Supreme Court of Louisiana noted in Lewis v. Succession of Johnson, 05-1192 (La.4/4/06), , that: We have traditionally found that advertisements of tax sales provide insufficient notice, except in the case of unknown owners whose identities are not reasonably ascertainable.
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C & C Energy, L.L.C. v. Cody Investments, L.L.C.
41 So. 3d 1134
La. 2010
of Missions v. Adams and Lewis v. Succession of Johnson, 05-1192 (La.4/4/06), .
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C & C Energy, L.L.C. v. Cody Investments, L.L.C.
21 So. 3d 417
La. Ct. App. 2d Cir. 2009
2706 , 77 L.Ed.2d 180 (1983); Lewis v. Succession of Johnson, 05-1192 (La.04/04/06), .
- Vucinovich v. the Lakeshore Club 9 So. 3d 354 La. Ct. App. 1st Cir. 2009
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Sutter v. Dane Investments, Inc.
985 So. 2d 1263
La. Ct. App. 4th Cir. 2008
Lewis v. Succession of Johnson, 05-1192, p. 8 (La.4/4/06) ( citing, Adsit v. Park, 81 So.
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3525 NORTH CAUSEWAY BLVD. CORP. v. Penney
982 So. 2d 195
La. Ct. App. 5th Cir. 2008
Our Supreme Court has noted that actual notice need not be proven, in Lewis v. Succession of Johnson, 05-1192 (La.4/4/06), , 1178: First, where the tax debtor's correct address is known and used, certified mail is a reasonable method of notifying the debtor, and it is unnecessary that notice actually be received in order to satisfy due process requirements.
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Terito v. Wall-Vaughn Motors, Inc.
978 So. 2d 403
La. Ct. App. 1st Cir. 2007
Lewis v. Succession of Johnson, 05-1192, p. 16 (La.4/4/06), .
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Jamie Land Co., Inc. v. Touchstone
965 So. 2d 873
La. Ct. App. 1st Cir. 2007
See Lewis v. Succession of Johnson, 05-1192 (La.4/04/06), (La.App.
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Spencer v. James
955 So. 2d 1287
La. Ct. App. 2d Cir. 2007
In Lewis v. Succession of Johnson, 05-1192 (La.4/4/06), , the plaintiff argued that notice to one co-owner was sufficient to give notice to the other co-owners because the one co-owner was “an authorized representative” of the other co-owners.
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Gilbert Mayo v. James Paul Doherty Jr.
La. Ct. App. 3d Cir. 2007
4/4/06), which explained that “each co-owner is entitled to individual written notice of delinquent taxes because alienation by tax sale of immovable property, owned in indivision, without notice to each co-owner deprives the owners of due process.” The cases cited by the plaintiffs involve tax sales and the r
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Mayo v. Doherty
952 So. 2d 853
La. Ct. App. 3d Cir. 2007
The plaintiffs also cite the recent case of Lewis v. Succession of Johnson, 05-1192, p. 15 (La.4/4/06), , which explained that "each co-owner is entitled to individual written notice of delinquent taxes because alienation by tax sale of immovable property, owned in indivision, without notice to each co-owner deprives the owners of due process."
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Pidgeon v. Pidgeon
939 So. 2d 376
La. Ct. App. 1st Cir. 2006
2706 , 77 L.Ed.2d 180 (1983); Lewis v. Succession of Johnson, 2005-1192 (La.4/4/06), .