Koen v. Martin

Citations

• 110 La. 242
• 34 So. 429
• 1903 La. LEXIS 618

Syllabus

<p>TAX SALES — SETTING ASIDE — LIMITATIONS— RIGHTS OF PARTIES.</p> <p>1. Under article 233 of the Constitution, tax sales may be set aside because of the payment of the taxes for which they have been made only when such payments shall have been made before the sales.</p> <p>2. Where the tax debtor is in actual, corporeal possession when his property is sold for taxes, his action to set aside the sale will not be barred, so long as the tax purchaser allows him to remain undisturbed. It does not follow, however, that the tax purchaser forfeits his title by failing to take possession of the property, or that the right accorded to the tax debtor to-bring suit means necessarily the right to recover.</p> <p>3. The concession to the tax debtor of the right to bring suit, after'the expiration of three years, for the recovery of property sold for taxes, is founded upon equitable considerations, and it is competent for the court finally determining the controversy to require him to do equity.</p> <p>(Syllabus by the Court.)</p>