Espinosa v. Chamblin, [Ms. SC-2022-1034, Aug. 25, 2023] __ So. 3d __ (Ala. 2023). The Court (Mitchell, J.; Parker, C.J., and Shaw, Wise, and Cook, JJ., concur; Bryan, Sellers, Mendheim, and Stewart, JJ., concur in the result) affirms the Jefferson Circuit Court’s ore tenus judgment declaring a tax sale void. “… [T]he tax sale was based on an assessment made to the prior owner – Wood – after Wood had conveyed the property to the true owner – Chamblin.” Ms. *7. The Court reiterates that in these circumstances “‘[w]here taxes are assessed to one who has no interest in the property, a subsequent sale of the property for nonpayment of taxes is void because … the true owner would receive no notice of the proceedings against his property.’” Ibid., quoting Almon v. Champion Int’l Corp., 349 So. 2d 15, 17 (Ala. 1977).
