BARBARA VANDERHOOP, EXECUTRIX OF THE ESTATE OF LEONARD VANDEROOP, JR. v. JEFFREY L. MADISON, TRUSTEE OF THE TACKNASH REALTY TRUST

In this action, Petitioner Barbara Vanderhoop, Executrix of the Estate of Leonard Vanderhoop, Jr., (“Vanderhoop” or “Petitioner”) petitions under G. L. c. 60, § 65 to foreclose the right of redemption for a property in Aquinnah (formerly Gay Head), Massachusetts, previously assessed to the “Heirs of Hebron Wamsley,” and referred to variously in recorded instruments as the “Home Lot” or “Homestead” (the “Homestead Lot”). Vanderhoop claims title to the Homestead Lot by virtue of four 1918 collector’s deeds purporting to convey said Lot, together with six other listed parcels of land also assessed to the “Heirs of Hebron Wamsley,” (collectively the “Wamsley Lots”) to Edwin D. Vanderhoop as the high bidder at a public auction held to recover back taxes.

Respondent Jeffrey L. Madison, Trustee of the Tacknash Realty Trust, (“Madison” or “Respondent”) answered Vanderhoop’s petition, claiming to own an undivided interest in the Homestead Lot, and asserting that the four 1918 tax deeds are invalid.

On December 2, 2009, this court conducted a hearing on Madison’s Motion for Summary Judgment that the subject tax deeds are invalid and of no force and effect. Based on the undisputed material facts, and for the reasons set forth in the Summary Judgment Decision dated July 2, 2010, I find and rule that Madison is entitled to summary judgment dismissing Vanderhoop’s petition, on the grounds that the subject tax deeds were void from inception because the deeds and the notice of the tax sale did not conform in important respects to the applicable statutory requirements. More specifically, the subject tax deeds are invalid because: (1) they unlawfully purport to convey the several parcels described therein as a single unit of land for one lump sum payment; and (2) the Notice of Sale referenced in the tax deeds did not specify the amount of tax due on each of the seven Wamsley Lots, but instead aggregated the taxes due for all seven of the parcels into a single amount for each tax year.

Accordingly, it is hereby

ORDERED and ADJUDGED that Summary Judgment is granted to the Respondent;

ORDERED and ADJUDGED that the tax deeds recorded in the Dukes County Registry of Deeds at Book 146, Page 467; at Book 146, Page 470; at Book 146, Page 473; and at Book 146, Page 476, are INVALID and OF NO FORCE AND EFFECT;

ORDERED and ADJUDGED that Vanderhoop’s Petition to Foreclose Right of Redemption for the Homestead Lot is hereby DENIED and DISMISSED.

SO ORDERED.

By the court (Cutler, J.)