Little River Lumber Co. v. Thompson

Citations

• 118 La. 284
• 42 So. 938
• 1907 La. LEXIS 710

Syllabus

<p>1. Taxation — Tax Deed — Construction and Eeeeot.</p> <p>A tax deed, under article 210 of the Constitution of 1879, furnishes prima facie evidence of a valid tax sale, although it contains no recital that notice of delinquency was given to the tax debtor. Slattery v. Heilperin & Leonard,</p> <p>34 South. 139, 110 La. 94, reaffirmed.</p> <p>[Ed. Note. — For cases in point, see Cent. Dig. vol. 45, Taxation, § 1555.]</p> <p>2. Same — Setting Aside Tax Sale — Prescription.</p> <p>Under article 233 of the Constitution of 1898, a tax sale made in 1889 cannot be set aside, except on proof of dual assessment or prior payment of the taxes for which the property was sold, where no proceedings to annul were instituted, within three years from the date of the adoption of said Constitution. The only exception to this limitation recognized by jurisprudence is where the tax debtor was in actual or corporeal possession at the date of the tax sale, and continued in possession. In re Seim, 35 South. 744, 111 La. 561, reaffirmed.</p> <p>(Syllabus by the Court.)</p>