Barker v. Muehler

Citations

• 55 Wash. 411
• 104 P. 637
• 1909 Wash. LEXIS 774

Syllabus

<p>Taxation- — Sale of Land — Foreclosure of Certificate — Statutes —Constitutional Law — Obligation of Contract. A certificate of purchase of lands forfeited to a county for taxes, pursuant to Laws 1893, p. 323, §§ 115, 134, entitles the holder to a tax deed upon ap* plication within one year after the time for redemption expires; and the certificate was not converted into a certificate of delinquency that could be foreclosed by the act of 1897, p. 136, § 116, since the legislature could not impair the obligation of the contract; and an action to foreclose the same is- properly dismissed.</p> <p>Same — Statutes—Construction. Laws 1897, p. 136, § 116, authorizing the foreclosure of prior tax liens is expressly limited to lands forfeited to the county for taxes due and remaining unpaid at the date of the passage of the act, and was not intended to apply to forfeited lands upon which the taxes had already been paid by purchasers and certificates of purchase issued under the law of 1893.</p> <p>Same — Tax Deed — Limitations. A certificate of purchase issued for lands forfeited to a county for taxes under the act of 1893, is void under § 133 of the act, if a deed is not taken out and recorded within one year after the expiration of the time for redemption.</p> <p>Taxation- — Proceedings—General Relief — Jurisdiction. A tax foreclosure is a special proceeding for a special purpose, and if it fails, the court cannot retain jurisdiction to grant general relief or establish an equitable lien for taxes paid.</p>