Gustaveson v. Dwyer

Citations

• 83 Wash. 303
• 145 P. 458
• 1915 Wash. LEXIS 705

Syllabus

<p>Limitation oe Actions — Against County — Tax Title Held by County — Advebse Possession- — Estoppel. Property purchased hy a county at a general tax foreclosure sale for want of other purchasers, and held in trust for the state, county, and other political subdivisions entitled to an apportionment of the tax on a resale, is taken and held by the county in its governmental capacity, as distinguished from its proprietary capacity, in the exercise of the sovereign power of taxation; hence the statute of limitations does not run in favor of one in the adverse possession of the land while the title was held hy the county; nor would there he any element of estoppel, where the adverse claimant had not made improvements or paid any taxes (Gose and Chadwick, JJ., dissenting).</p>