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FOR PUBLICATION

ATTORNEY FOR APPELLANT:    ATTORNEY FOR APPELLEES:

BRIAN E. HICKS     JEFFREY A. LOCKWOOD
Hicks & Hicks    Eisele, Lockwood & Chabraja
Indianapolis, Indiana    Anderson, Indiana


IN THE

COURT OF APPEALS OF INDIANA

TAX CERTIFICATE INVESTMENTS, INC.,    )
                                       )
    Appellant-Respondent,              )
                                       )
        vs.                            )    No. 48A02-9704-CV-227
                                       )
DAVID E. SMETHERS and                  )
ELLEN E. SMETHERS,                     )
                                       )
    Appellees-Petitioners.             )

APPEAL FROM THE MADISON CIRCUIT COURT

The Honorable Frederick R. Spencer, Judge

Cause No. 48C01-9409-MI-338


April 6, 1998

OPINION - FOR PUBLICATION

ON PETITION FOR REHEARING

FRIEDLANDER, Judge

    Upon petition for rehearing, Tax Certificate Investments, Inc. challenges this court's decision. We deny the petition but write to clarify our position regarding a statement pertaining to personal jurisdiction in the context of a statutory tax sale proceeding.
    Our statement regarding personal jurisdiction is not central to our holding and may have been too broad. To the extent that the opinion requires personal jurisdiction in a statutory tax sale proceeding, that interpretation was unintended. Our intent was to mandate that all joint owners receive adequate notice and that, in this case, a single copy of a joint notice delivered to the last known address of the two owners does not constitute such notification.
    Subject to the above comments, the petition is denied.
KIRSCH and DARDEN, JJ., concur.

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