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IN RE MADISON COUNTY DELINQUENT PROPERTY TAX

No. 48A02-9704-CV-227.

690 N.E.2d 358 (1998)

In re MADISON COUNTY DELINQUENT PROPERTY TAX AND ASSESSMENT REAL ESTATE SALE. TAX CERTIFICATE INVESTMENTS, INC., Appellant-Respondent, v. David E. SMETHERS and Ellen E. Smethers, Appellees-Petitioners.

Court of Appeals of Indiana.

Opinion Clarifying Decision on Rehearing April 6, 1998.

Attorney(s) appearing for the Case

Brian E. Hicks, Hicks & Hicks, Indianapolis, for Appellant-Respondent.

Jeffrey A. Lockwood, Eisele, Lockwood & Chabraja, Anderson, for Appellees-Petitioners.

OPINION

FRIEDLANDER, Judge.

Tax Certificate Investments, Inc. (TCI) appeals the trial court's judgment to invalidate its tax deed in favor of David E. Smethers and Ellen E. Smethers in this action which arose from a real estate tax sale.1 TCI presents four issues for review, two of which are dispositive. Those restated issues are:

1. Did the trial court err in determining that Ellen was a joint owner of public record...

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