Harris v. Natalbany Lumber Co.

Citations

• 119 La. 978
• 44 So. 806
• 1907 La. LEXIS 576

Syllabus

<p>1. Taxation —Tax Deed —Rights oe Bona Fide Purchaser.</p> <p>A third person, purchasing real estate upon-the faith of an apparently valid tax title, as-disclosed by the public -records, and holding actual possession for three years, is protected, by the prescription established by article- 233 of the Constitution, from attacks arising out of equities between the apparent and nonappa-rent owners.</p> <p>[Ed. Note. — For cases in point, see Cent. Dig.. vol. 45, Taxation, § 1593.]</p> <p>2. Same — Property Held in IndivisiónSale — Title Acquired.</p> <p>Whilst it is true that, where a co-owner-becomes the adjudieatee of property heid in indivisión at a sale made for taxes for which he, in common with his co-proprietors, is liable, the sale, as between him and them, operates merely as a payment of the taxes, and does not devest their title; the fact remains that, as-between the owners, on the one hand, and the state and third persons without notice, on the other, and upon the face of the -records, the adjudicatee becomes the owner of the property by virtue of a sale for taxes, which, under the Constitution, cannot be successfully attacked, after the lapse of three years, “except on proof' of dual assessment or of payment of the taxes, for which the property was sold, prior to the date of the sale.”</p> <p>[Ed. Note. — For cases in point, see Cent. Dig-vol. 45, Taxation, § 1576.]</p> <p>(Syllabus by the Court.)</p>