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SMITKO v. GULF SOUTH SHRIMP, INC.

No. 2010 CA 0531.

77 So.3d 1012 (2011)

Jerri G. SMITKO v. GULF SOUTH SHRIMP, INC.

Court of Appeal of Louisiana, First Circuit.

October 19, 2011.

Attorney(s) appearing for the Case

Kevin R. Tully , W. Nicholas Dietzen, IV , New Orleans, LA, for Plaintiff-Appellee, Dulac Dat, L.L.C., Successor-in-Interest to Jerri G. Smitko.

Robert V. McAnelly , Edna Ayliffe Latchem , Baton Rouge, LA, for Defendants-Appellants, Gulf South Shrimp, Inc. and Source Business and Industrial Development Company, L.L.C.

Before KUHN, GUIDRY, McCLENDON, WELCH, and HIGGINBOTHAM, JJ.

KUHN, J.

This appeal considers whether a trial court erred in granting a summary judgment that confirmed and quieted the title of a tax purchaser where a former property owner was served with a petition to quiet tax title and citation but failed to either timely file a petition to annul the tax sale or file a reconventional demand that prayed to annul the tax sale. We affirm because the former property owner did not institute a timely "proceeding to annul" as required...

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