Flower v. Beasley

Citations

• 52 La. Ann. 2054

Syllabus

<p>Syllabus.</p> <p>1. It is the fluty of the tax collectors to proceed to the enforcement of delinquent taxes by sale of the real estate affected by the same when the time fixed by law for doing so is reached. The fact that it may be at that time in the possession of the sheriff under a seizure is no obstacle to this being done.</p> <p>2. Where, pending an injunction against the sale of property which is under seizure by the sheriff, it is sold in enforcement of taxes and the adjudieatee has been placed in possession under a recorded title, and the time for redemption has expired, the sheriff cannot be forced upon the dissolution of the injunction to proceed with the sale of the property under the seizure.</p> <p>The rights of the adjudieatee at tax sale can not be thus ignored.</p> <p>The principle lying behind Articles 2149 and 2453 of the Civil Code does not apply to such a case.</p>