Holloway v. Tax Ease Lien Invs. 1, LLC

James H. Lambert

BEFORE: ACREE, CHIEF JUDGE; COMBS AND LAMBERT, JUDGES. LAMBERT, JUDGE: Wendell Holloway appeals from the Lyon Circuit Court's January 28, 2011, findings of facts and conclusions of law, which supported its previous denial of Holloway's motion for summary judgment. Because the judgment from which Holloway appeals is interlocutory in nature, we dismiss.

Ad valorem taxes, for the tax year 2006, were assessed against real property owned by Holloway and located in Lyon County, Kentucky. Tax Ease Lien Investments 1, LLC, who purchased the debt, filed a complaint on August 11, 2010, with the Lyon Circuit Clerk, seeking restitution. Thereafter, Tax Ease filed a motion for default judgment, summary judgment, and order of sale. Holloway filed a motion to dismiss and motion for summary judgment. Following a hearing on the parties' motions, Holloway filed an alternative motion that, in the event his summary judgment was denied, he be allowed to pay the amount of the certificate and any claim by Tax Ease be released.

The trial court issued an order, entered on November 10, 2010, in which it denied Tax Ease's motion for default judgment, and denied Holloway's motion to dismiss and motion for summary judgment. The trial court also granted Holloway's alternative motion to dismiss and ordered that he pay the delinquent amount as well as interest and fees. Holloway next filed an untimely motion pursuant to Kentucky Rules of Civil Procedure (CR) 59.05, typically reserved for final judgments, to modify or vacate the November 10, 2010, order. His motion was denied on December 27, 2010.

Thereafter, Holloway filed a CR 52.02 motion for additional findings of fact and conclusions of law. After noting that specific findings and conclusions are not required, the trial court issued findings of fact and conclusions of law. The trial court also subsequently issued an order granting attorney's fees to Tax Ease. This appeal followed.

Although the waters have been somewhat muddied by inappropriate CR 59.05 and 52.02 motions, and unnecessary findings and conclusions, this appeal remains an appeal from a denial of summary judgment. An order denying a motion for summary judgment is interlocutory in nature and is, therefore, not appealable. Bell v. Harmon, 284 S.W.2d 812, 814 (Ky. 1955); CR 56.03.

Accordingly, the Court ORDERS that appeal no. 2011-CA-000388-MR be, and is hereby, DISMISSED.

ALL CONCUR.

James H. Lambert

JUDGE, COURT OF APPEALS
BRIEF FOR APPELLANT: Wendell Holloway, Pro Se
Madisonville, Kentucky
BRIEF FOR APPELLEE: M. Jake Bliss
Lexington, Kentucky