Allen E. Kinkade v. State Indiana

The Auditor of Marshall County and Thomas and Jacqueline Read, tax sale purchasers, petition this Court to accept transfer after the Court of Appeals reversed the trial courts entry of summary judgment against Urbano and Irma Elizondo. Elizondo v. Read (1990), Ind. App., 553 N.E.2d 849, on rehg. 556 N.E.2d 959. The Court of Appeals decision effectively invalidated a tax sale of property owned by the Elizondos. The question squarely presented by the petition to transfer is whether the notice of tax sale utilized by the Auditor of Marshall County ("Auditor") was unconstitutionally defective. We accept transfer to answer this question.