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Washington Supreme Court· 2/28/1914

Gustaveson v. Dwyer

Citations

  • 78 Wash. 336
  • 139 P. 194
  • 1914 Wash. LEXIS 1019

Syllabus

<p>Taxation — Lien of Taxes — Foreclosure—Title—Adverse Possession. The foreclosure of a tax lien being a proceeding in rem, vests in the purchaser a new title, independent of claims by adverse possession, under Rem. & Bal. Code, § 9230, declaring the lien of general taxes to be superior to all other liens and eláims upon the property.</p> <p>Limitation of Actions — Against State — Tax Title Held by County. Where a county purchased property at a general tax foreclosure sale for want of other purchasers, it holds the same in trust for the state, county, and other political subdivisions entitled to an apportionment of the tax on a resale; hence the statute of limitations does not run in favor of one in adverse possession of the land while the title is held by the county; in view of Rem. & Bal. Code, § 167, providing that there shall be no limitation to actions brought in the name or for the benefit of the state and that claims predicated upon the lapse of time shall not be asserted against the state.</p>

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

  • County took title through foreclosure and sale for delinquent taxes. “Manifestly, both record and possessory titles are equally absolutely destroyed by such a foreclosure”
  • “[I]n no event, could appellant’s possession existing prior to the tax sale to the county on August 23, 1902, however exclusive or adverse the possession may have been, in the least impair the tax title of the county then acquired or the title of its grantees, after that date.”

Source: CourtListener parenthetical corpus (CC0).

Judges: Crow, Fullerton, Morris, Mount, Parker

Read full opinion on CourtListener

Cited by

16 cases in this archive cite this case.

Cites

7 cases in this archive are cited by this case.

Other cases named Gustaveson v. Dwyer

1 other CourtListener record shares this case name.

Sourced from CourtListener / Free Law Project (CC0).

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