Allen v. Peterson

Citations

• 38 Wash. 599
• 80 P. 849
• 1905 Wash. LEXIS 1213

Syllabus

<p>Taxation—Foreclosure of Lien—Action When to be Brought —Redemption—Statutes—Amendment—No Vested Right in Remedy. Laws 1899, p. 296, providing that an action to foreclose a delinquency tax certificate could be brought at any time after three years from the date of delinquency, amended the former laws fixing three years from the first day of December following the date of delinquency, and affects actions upon certificates issued prior to its enactment, where a reasonable time elapsed after the passage of the act for redeeming from the tax; since there is no vested right in the remedy of the former act, and the legislature had power to shorten the period of redemption.</p> <p>Same—Judgment—Against Deceased Person—Validity as to Other Defendants. A judgment foreclosing a delinquency tax certificate is not void as to defendants properly before the court, because one of the defendants was dead at the time the action was commenced, where their interests were separate, and independent judgments might be taken against them.</p> <p>Same—Process—Service by Publication—Sheriff’s Return— Date. A judgment foreclosing a delinquency tax certificate upon a summons by publication is not affected by reason of the fact that the sheriff’s return that the defendant cannot be found was dated prior to the commencement of the action, since that was evidently a clerical error, and was not essential, an affidavit of nonresidence being all that is necessary.</p> <p>Same—Service by Publication — Defendants Residents of State—Due Process. A tax foreclosure proceeding on service by publication on the ground that defendants were nonresidents, is not void by reason of the fact that the defendants are residents and received no notice of the suit, since the proceeding is in rent against the property, and the statute authorizes a service by publication upon complying with its terms.</p>