Ashley Co. v. Bradford

Citations

• 109 La. 641
• 33 So. 634
• 1902 La. LEXIS 162

Syllabus

<p>TAX TITLE—SUIT TO QUIET—PILING ANSWER — ASSESSMENT — HOLDERS OP TITLE — TAX SALE—SETTING ASIDE—PRESCRIPTION—CONSTITUTIONAL LAW.</p> <p>1.When suits are brought to quiet tax titles 'under the third section of Act No. 101 of 189S, the answer of defendant, contesting the title, is not too late if filed after the 10 days named but before default. Aliter, as to suits filed under the first section of the act. In such case the contest is required to be presented within six months of the time of service of the notice.</p> <p>2. An assessment of property predicated upon a tax title of record, prima facie valid, is not without legal effect, even though the title itself be void for latent defects. The law prescribes it to be the duty of tax assessor to examine the records in listing properly and to assess same in the name of the holders of the legal or record titles. Nor is the assessor made the judge of the validity of such titles.</p> <p>3. And if the property be sold for the payment of taxes predicated npon such assessment, a valid title may be acquired. It is certainly such a title as the second clause of article 233 of the Constitution intended to protect, after three years, from all assaults except as therein set forth.</p> <p>4. While constructive or civil possession, as contradistinguished from corporeal, may not suffice for the prescription by which the ownership of property is aided or acquired, it is, when there is no actual or corporeal possession by the tax debtor, considered a sufficient foundation to support the inhibition established ,by the Constitution, viz:—that no sale of property for taxes shall he set aside for any cause, except that of dual assessment, or the antecedent payment of taxes, unless the proceeding to annul is instituted within three years of the adoption of the Constitution.</p> <p>5. By article 233 the people of the state, acting through the convention which framed the Constitution, meant to provide a prescription or peremption which woul