Lindner v. Roth

Citations

• 11 Teiss. 301
• 1914 La. App. LEXIS 83

Syllabus

<p>Syllabus.</p> <p>The city had no authority to sell property for taxes due to it while the property stood in the name of the State as adjudicated in a sale for State taxes.</p> <p>Prescription does not run against the State.</p> <p>There was no law in 1909, authorizing the Auditor to grant a redemption certificate after the lapse of one year from the registry of the- act of sale in the Conveyance Office.</p> <p>The unauthorized act of one of its officers cannot estop the State.</p> <p>The State 'does not renounce title by the fact that after an adjudication to itself for taxes the assessors have continued to assess the property in the name of the former owner and the collector has received payment of taxes so assessed, when the owner was not in actual possession of the property at the time of the tax sale and the continued assessment and payment.</p> <p>An adjudieatee cannot be made to accept a title suggestive of litigation.</p>