Canter v. Heirs of Williams

Citations

• 107 La. 77

Syllabus

<p>Syllabus.</p> <p>1. Article 283 of the Constitution of 1898 declares that no sale of property for taxes made prior to the adoption of the Constitution shall be set aside for any cause, except on proof of dual assessment, or the antecedent payment of taxes, unless the proceeding to annul is instituted within three years from the adoption of the Constitution.</p> <p>2. That provision of the Constitution was intended to have the effect of a statute of repose.</p> <p>3. After the lapse of the three years from the adoption of the Constitution, the party in possession under his tax title, which has been duly recorded, cannot be disturbed except for the two causes mentioned.</p> <p>4. Certainly, the claimant owner out of possession cannot be heard to urge other causes for setting aside the adverse tax title, or preventing its confirmation.</p>