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HEARN v. AUTUMN WOODS OFFICE PARK PROPERTY OWNERS ASSOCIATION

No. 1998-CA-01942-SCT.

757 So.2d 155 (1999)

H. Power HEARN v. AUTUMN WOODS OFFICE PARK PROPERTY OWNERS ASSOCIATION, a Mississippi Corporation, John C. Tracy, Thomas L. Gould, Jr. a/k/a Tim Gould, David S. Butler, Sr., Lewis W. West, III, and Larry Purvis, Individually, ERG Investments of Mississippi, Inc., a Mississippi Corporation, Southern Guaranty Insurance Company, an Alabama Corporation, College Investment Company, G.M. Luckett and L.L. Eaton.

Supreme Court of Mississippi.

Rehearing Denied March 16, 2000.

Attorney(s) appearing for the Case

Dale H. McKibben, Jackson, Attorney for Appellant.

Clay L. Pedigo, Jackson, Attorney for Appellees.

BEFORE PRATHER, C.J., BANKS AND McRAE, JJ.

BANKS, Justice, for the Court:

¶ 1. Here we consider for the first time whether an easement, created solely by a declaration of covenants filed in conjunction with a subdivision plat, is extinguished by a tax sale for ad valorem taxes. We conclude that it is not and, accordingly, we affirm the judgment of the chancery court.

I.

¶ 2. Appellee, Autumn Woods Office Park Property Owners Association was created on or about December, 1986 for...

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