Geddes v. Cunningham

Citations

• 104 La. 306

Syllabus

<p>Syllabus.</p> <p>1. Since the passage of Acts 106 and 140 of 1890, it has been competent to assess property for the purposes of taxation in the name of the person ■ who, in the Parish of Orleans, appears upon the books of the Register of Conveyances to be the owner, whether such person be alive or dead, and this, irrespective of whether the lists provided for by Section 25 of .Act 106 be served as required or not.</p> <p>2. Unless the owner of the property, whilst the rolls are open for correction, notifies the assessors of the death of the former owner, and otherwise complies with the law, he has no standing to complain that the property is assessed in the wrong name, nor will he be heard to complain of an error in the description so long as the property is reasonably identified.</p> <p>3. The provisions of Sections 65 and 66 of Act 85 of 1888, authorizing the adjudieatee at a tax sale to he put in possession before the expiration of the twelve months allowed for the redemption of the property, are not obnoxious to Article 210 of the Constitution of 1879.</p> <p>4. The legislation of 1890, referred to above, did not, and could not, affect the right of the owner of property to notice of the intended sale of such property for taxes, since such right was secured by Article 210 of the Constitution of 1879 ; the term “delinquent”, as used in the article, being intended to apply to the owner at the time that the notice is issued. Nor is this question affected by the fact that the assessment may be validly made in some other name, that being a matter within the control of the legislature.</p>