Chappell v. Spire

Citations

• 106 Ill. 472
• 1883 Ill. LEXIS 193

Syllabus

<p>1. Tax title—of the notice required to be given by the purchaser—by whom to be served—and upon whom. A notice of a purchase at tax sale, addressed only to the then present owner of the land, and served upon him alone, is insufficient to authorize a sheriffs deed upon the certificate of purchase, where it is shown that the land was taxed for the year for which it was sold, in the name of another, and that others were in occupancy of the same at and before the service of the notice.</p> <p>2. An affidavit showing the service of notice of the purchase of land for taxes, etc., on the proper parties, which also shows that such notice was served before the assignee giving the same had procured an assignment of the certificate of purchase, is not sufficient. Service of the notice by a person who, at some time afterward, becomes an assignee, is not sufficient to authorize a sheriff’s deed.</p> <p>3. It is made by law an express prerequisite and condition precedent to the execution of any tax deed, that the required notice shall be served by the purchaser or Ips assignee upon the person in whose name the taxes were assessed, and upon all persons in possession of the premises. A tax title depends for its validity upon a strict compliance with the statute.</p> <p>4. Homestead—as against purchaser under judgment. Proof of the existence of facts sufficient to show a right of homestead on the trial of an action of ejectment by the purchaser of the premises under execution, at a date subsequent to that of the judgment, is not a defence to the action. To avail against the sheriff’s deed the homestead right must have existed at the time the judgment became a lien.</p>