from Elmore Circuit Court (CV-16-900164)
Henderson appeals from a judgment entered by the Elmore
Circuit Court ("the circuit court") providing that,
upon the payment of $3, 781.63, Henry J. Seamon could redeem,
through the statutory-redemption process, certain property
that Henderson had purchased at a tax sale ("the
20, 2013, Henderson purchased the property at a tax sale. On
May 18, 2016, Seamon filed a petition in the circuit court,
seeking a judgment declaring the proper official to oversee
the statutory-redemption process and a stay of the delivery
of the tax deed to the property to Henderson. Seamon included
as a defendant Thomas Macon, in his official capacity as the
revenue commissioner of Elmore County. Seamon alleged that,
beginning on May 16, 2016, he had attempted to redeem the
property and that a dispute had arisen as to the amount that
he had to pay to Henderson to accomplish the redemption.
Seamon alleged that he had attempted to commence an action in
the Elmore Probate Court ("the probate court") but
that the probate court had informed him that the revenue
commissioner had jurisdiction over the statutory-redemption
process in Elmore County, pursuant to Ala. Code 1975, §
45-26-241 (Local Laws, Elmore County). Seamon further alleged
that, subsequently, the Elmore County revenue commissioner
had also refused to accept the filing to commence the action.
Seamon requested that the circuit court stay the issuance of
the tax deed until it could be determined which official had
jurisdiction over the redemption process. Seamon filed an
affidavit in support of his petition, and, on May 19, 2016,
he requested to interplead the funds that he alleged were
required to redeem the property. The motion to interplead
funds was granted on May 23, 2016.
August 5, 2016, Henderson filed a motion to dismiss the
petition, alleging that, on May 27, 2016, the Elmore County
revenue commissioner had issued to Henderson a tax deed to
the property. Therefore, according to Henderson, the issues
raised by Seamon in the circuit-court action were moot. The
circuit court denied that motion on September 8, 2016. On
March 28, 2017, Henderson filed a second motion to dismiss
the circuit-court action based upon the same ground as
asserted in his first motion. The circuit court did not rule
on that second motion.
April 19, 2017, a hearing was held at which the attorneys
argued their clients' respective positions; that same
day, the circuit court entered the following judgment:
"Case called this date for trial on the issue of the
redemption of tax sale property due to the Elmore County
Revenue Commissioner not holding a hearing under Title 40 and
assigned to the [R]evenue Commissioner under [§]
45-26-241, Code of Alabama, 1975. Parties appearing with
counsel of record.
Revenue Commissioner not appearing. Stipulation heard as to
the dates of the request for amount to redeem the subject
property and amounts for items expended with dates received.
Upon hearing the stipulation and review of the amounts and
dates, it is ORDERED as follows:
"1. That ... Seamon can redeem for the joint interest of
"2. That ... Henderson is not entitled to charge for
uncollected rents, lawn service paid for after the date of
the redemption request and repairs/improvements made, not
directed by the City of Wetumpka Fire Department.
"3. That [Seamon] shall pay into Court a total of $3,
781.63, consisting of these amounts, $2, 191.71, 2016 tax,
two amounts for keys, plumbing expense, permit fee and
electric repair. [Seamon] is to receive the credit for the
funds already paid into Court.
"4. That upon the payment of these fees, the property is
to be redeemed under the Title 40 procedure."
April 27, 2017, Seamon filed a motion requesting that the
circuit court amend the judgment to ...