Fennimore v. Boatner

Citations

• 112 La. 1080
• 36 So. 860
• 1904 La. LEXIS 514

Syllabus

<p>TAXATION — ASSESSMENT—SALE—NOTICE — UNKNOWN OWNEES.</p> <p>1. Under the provisions of Act No. 170, p. 346, of 1898, several tracts of land, aggregating over 900 acres, were in 1899 assessed on a</p> <p>■supplemental roll to the “Heirs of Josh Fennimore,” and were in 1900 sold at tax sale to the defendant for the price of $17.45.</p> <p>The evidence disclosed that no notice of the assessment and of the delinquency was given to the heirs by mail, as required by the said act, and it was not proved that notice was given by publication, as in the case of ‘.‘unknown owners” and of “nonresidents whose post-office address is unknown.”</p> <p>Held that, as the property was not assessed to “unknown owners,” the heirs were entitled to notice by mail of the assessment and sale, and, if their address was unknown, and notice by publication was given, it devolved on the defendant to allege and prove the exception to the general rule.</p> <p>2. A tax debtor cannot be proceeded against at the same time as a known and as an unknown owner. See Succession of Williams v. Chaplain, ante, 1075, 36 South. 859.</p> <p>(Syllabus by the Court.)</p>