Carson v. Titlow

Citations

• 38 Wash. 196
• 80 P. 299
• 1905 Wash. LEXIS 1145

Syllabus

<p>Taxation—Foreclosure—Summons—Name of Owner—Sufficiency. In a general foreclosure of a county’s tax certificates of delinquency, notice to the reputed owner appearing on the tax rolls at the time a certificate was issued, and to all persons interested in the premises, is sufficient to hind the present owners, who were not named in the summons, although they were known to the county.</p> <p>Same—Excessive Tax—Laches of Owner—Estoppel. A tax lien foreclosure judgment cannot he attacked on the ground that the tax was fraudulently excessive, where the owners had stood hy for twelve years and made no attack upon the assessment, and had never tendered any part of the tax, since they are guilty of laches, and are estopped under Bal. Code, § 1767, hy failing to litigate the excessive assessment in the foreclosure action.</p>