Holland v. Billingsley

Delaplaine, J., delivered the opinion of the Court. This is a proceeding in a tax foreclosure suit to set aside the tax sale of two parcels of land in Anne Arundel County, Maryland, and to rescind the decree of foreclosure. The land was owned by Rev. James H. Billingsley, a resident of Virginia, at the time of his death in October, 1947. By his will he left his entire estate to his widow, Mrs. Margaret M. Billingsley, and their only child, James H. Billingsley, Jr. Rev. Billingsley owned at the time of his death three unimproved parcels of land aggregating 4.14 acres.

The three parcels were assessed on the Collector’s tax roll to James H. Billingsley and his first wife, Edith May Billingsley. ⁶³⁸ In December, 1947, the Orphans’ Court of Anne Arundel County granted ancillary letters of administration c. t. a. on Eev. Billingsley’s estate to his widow, and she administered the part of the estate located in Maryland. She paid the taxes on the parcels of land for the years 1948 and 1949. In 1949 Mrs. Billingsley conveyed by three deeds certain portions of two of the three parcels of land.

Although she and her son retained three parcels, which were assessed at a total of $582, they did not pay any taxes thereon for the years 1950, 1951, and 1952. Accordingly County Treasurer Joseph H. Griscom, Sr., advertised them for sale at auction for nonpayment of taxes. He sold them on October 14, 1952, to A. Holland. The parcels were described on the tax roll as follows: (1) Lot No. 2, containing 1.51 acres of land, situated at Annapolis Neck in the Second District (now in the Sixth District), assessed to Edith Gross.

(2) Lot 1.638 acres, and part of Lot No. 2, approximately .519 acre, situated at Arnold in the Third District, assessed to James H. Billingsley and Edith May Billingsley, his wife. (3) One lot of 1 acre, situated at Arnold in the Third District, assessed to James H. Billingsley and Edith May Billingsley, his wife. While the parcels were listed separately on the tax roll, the County Treasurer offered the second and third parcels together and sold them for the sum of $70. On November 13, 1953, Alexander Holland, Jr., and Minnie Holland, his wife, filed a bill of complaint in the Circuit Court for Anne Arundel County against James H. Billingsley and Edith May Billingsley, his wife, and Edith Gross to foreclose all rights of redemption which they had in the land.

Complainants alleged that the two certificates of tax sale which the County Treasurer issued to A. Holland were assigned by him to complainants; and that the property had not been redeemed, although more than one year and a day had passed since the date of the sale. ⁶³⁹ On March 3, 1954, the Court signed a decree foreclosing all rights of redemption of James H. Billingsley and Edith May Billingsley, his wife, defendants, and declaring that an absolute and indefeasible title in fee simple was vested in Alexander Holland, Jr., and wife, complainants. On April 6, 1954, Edith Gross filed a petition praying that she be permitted to redeem Lot No. 2, consisting of 1.51 acres of land, alleging that she had paid the taxes for 1952 before the County Treasurer sold the lot for nonpayment of taxes for 1951 and 1952. When it was discovered that the County Treasurer had sold her lot in error, complainants did not dispute her right to redeem. On June 14, 1954, Margaret M. Billingsley and her son, James H. Billingsley, Jr., filed a petition to set aside the sale of the other two parcels and to rescind the decree of foreclosure.

Petitioners showed that the advertisement of sale did not describe the property accurately. They also showed that the advertisement of sale named John H. Billingsley and Edith M. Billingsley as the owners of the property, whereas the names of James H. Billingsley and Edith M. Billingsley appeared on the Collector’s tax roll as the owners of the property. The chancellor, being of the opinion that the errors were substantial, declared the tax sale null and void and rescinded the decree of foreclosure. Holland and his wife appealed here from the decree of annulment.

They contend that the errors in the advertisement of sale were “minor variances” which were not sufficient to invalidate the sale. The Maryland Tax Sale Act explicitly directs that the defendants in any proceeding to foreclose the right of redemption shall be: “The owner of the property as disclosed by a search of the Land Records of the County, of the records of the Register of Wills of the County, and of the records of any court of law or equity of the County”. Code 1951, art. 81, sec. 101(a). ⁶⁴⁰ The attorney for respondents acknowledged that he overlooked the will of Rev. Billingsley in the office of the Register of Wills of Anne Arundel County. For that reason respondents failed to name Rev. Billingsley’s surviving wife, Margaret M. Billingsley, and their son, James H. Billingsley, Jr., who were the owners of the parcels, as the parties defendant.

Thus the decree of foreclosure was properly rescinded. Respondents contended that petitioners were barred by laches. There is no merit in their contention. The decree foreclosing the rights of redemption was entered on March 3, 1954.

It was not until April 5, 1954, that petitioners were notified