Head v. Howcott Land Co.

Citations

• 119 La. 331
• 44 So. 117
• 1907 La. LEXIS 478

Syllabus

<p>1. Taxation — Prescription—Holder of Tax Deed — Laches.</p> <p>Where a purchaser at tax sale allows many years to elapse without asserting his title or demanding to be put in possession of the property adjudicated to him, during which period the taxes are paid by other persons, who acquire, in- good faith, from the original owner what they believe to be a right of ownership in the property, and who exercise, with respect thereto, such right of possession as the nature of the property and their own convenience permits, such possession, whether it be of a character and duration to afford a basis for the plea of prescription acquirendi causa or not, may be sufficient to prevent the running of any prescription in favor of the tax title.</p> <p>2. Same — Assessment.</p> <p>Distinct pieces of property belonging to different persons, between whom there is no privity of estate, cannot legally be included in the same assessment in the name of one of the owners, nor can the property of such owner be sold for the tax so assessed confusedly with that of the others.</p> <p>[Ed. Note. — For cases in point, see Cent. Dig. vol. 45, Taxation, §§ 574, 575.]</p> <p>(Syllabus by the Court.)</p>