Searching over 5,500,000 cases.


searching
Buy This Entire Record For $7.95

Download the entire decision to receive the complete text, official citation,
docket number, dissents and concurrences, and footnotes for this case.

Learn more about what you receive with purchase of this case.

Tax Ease Ohio, LLC v. Dry Creek Crushed Gravel Co.

Court of Appeals of Ohio, Fifth District, Licking

July 16, 2019

TAX EASE OHIO, LLC Plaintiff-Appellee
v.
DRY CREEK CRUSHED GRAVEL COMPANY, aka DRY CREEK CRUSHED GRAVEL CO. Defendant-Appellant and THE HUNTINGTON NATIONAL BANK, A NATIONAL BANKING ASSOCIATION, et al. Defendants

          Appeal from the Licking County Court of Common Pleas, Case No. 2018-CV-00954

          For Plaintiff-Appellee JAMES R. COOPER Morrow, Gordon & Byrd, Ltd.

          For Defendant-Appellant DAVID T. BRADY SUZANNE M. GODENSWAGER ANDREW M. TOMKO AUSTIN B. BARNES, III BRIAN S. GOZELANCZYK Sandhu Law Group, LLC

          JUDGES: Hon. William B. Hoffman, P.J., Hon. Craig R. Baldwin, J., Hon. Earle E. Wise, Jr., J.

          OPINION

          HOFFMAN, P.J.

         {¶1} Defendant-appellant Dry Creek Crushed Gravel Company, aka Dry Creek Crushed Gravel Co. ("Dry Creek"), appeals the January 9, 2019 Judgment Entry and Decree of Foreclosure entered by the Licking County Court of Common Pleas, which granted summary judgment in favor of plaintiff-appellee Tax Ease Ohio, LLC ("Tax Ease") on its tax certificate foreclosure action.

         STATEMENT OF THE CASE

         {¶2} On August 31, 2018, Tax Ease filed a complaint in the Licking County Court of Common Pleas, naming Dry Creek, The Huntington National Bank ("Huntington"), Richard C. Kennedy, dba Kennedy Outdoor Advertising ("Kennedy"), and Licking County Treasurer as defendants. Tax Ease sought to foreclose on tax certificates relating to Permanent Parcel No. 079-296118-00.000, commonly known as 2097 Mount Vernon Road, Newark, Ohio, which was owned by Dry Creek. Tax Ease had purchased the tax certificates from the Licking County Treasurer. Tax Ease attached to its complaint copies of the two tax certificates, the Notice of Intent to Foreclose, and the preliminary judicial report.

         {¶3} Service was perfected on all of the defendants. Dry Creek and the Licking County Treasurer filed timely answers to the complaint. Neither Huntington nor Kennedy filed an answer. On November 28, 2018, Tax Ease filed a motion for summary judgment against Dry Creek as well as a motion for default judgment against Huntington and Kennedy. Dry Creek filed a memorandum contra Tax Ease's motion for summary judgment on January 7, 2019. Therein, Dry Creek asserted genuine issues of material fact existed as to the amount due as well as to the applicable interest rates, the reasonableness of the attorney fees sought, and the amount of the assessments, penalties, and charges which were not set forth in the tax certificates. Dry Creek did not provide any evidence to support its position.

         {¶4} Via Judgment Entry and Decree of Foreclosure filed January 9, 2019, the trial court granted summary judgment in favor of Tax Ease. The trial court found Tax Ease was the vested holder of the two identified tax certificates with specific amounts due; the tax certificates constituted a first and valid lien on the property; and taxes, assessments, penalties, and interest may be due to the Licking County Treasurer. The trial court ordered Dry Creek's property to be sold.

         {¶5} It is from this judgment entry Dry Creek appeals, raising the following assignments of error:

I. THE TRIAL COURT ERRED BY GRANTING SUMMARY JUDGMENT TO PLAINTIFF-APPELLEE, TAX EASE OHIO, LLC, WHEN THERE WERE GENUINE ISSUES OF MATERIAL FACT FOR TRIAL.
II. THE TRIAL COURT ERRED BY GRANTING SUMMARY JUDGMENT TO PLAINTIFF-APPELLEE, TAX EASE OHIO, LLC, WHEN REAL ESTATE WAS INCLUDED IN ITS JUDGMENT ENTRY UPON WHICH SALE WAS ORDERED AND UPON WHICH A TAX CERTIFICATE DID NOT EXIST, THERE WAS NO LIEN IN FAVOR OF PLAINTIFF-APPELLEE, AND WHICH WAS THE SUBJECT OF REDEMPTION BY ...

Buy This Entire Record For $7.95

Download the entire decision to receive the complete text, official citation,
docket number, dissents and concurrences, and footnotes for this case.

Learn more about what you receive with purchase of this case.