McKeown v. Collins

Citations

• 38 Fla. 276

Syllabus

<p>1. Where two tracts of land are assessed, one being assessed to a named owner, but the other is not assessed to any owner or occupant, or as unknown, as required by the act (sections 6 and 7 of Chapter 3413 laws of Florida), but the valuation of the two tracts are aggregated, and the taxes computed upon such aggregate valuation, such assessment is fatally defective,' and a tax deed based upon such an assessment is void.</p> <p>3. A valid assessment of lands is an essential foundation to proceedings to subject them to sale for non-payment of taxes.</p> <p>3. A tax deed upon a void'and illegal assessment, and in which the description materially varies from the assessment, is wholly void, and the three years’ special statute of limitations (section 61 of Chapter 3413 laws of Florida, acts of 1883, p. 39) would hot apply to a suit to set aside such deed, or to recover possession of the lands attempted to be conveyed thereby.</p> <p>4. Every unpaid indebtedness for purchase money of real estate does not necessarily give to the grantor a vendor’s lien.</p> <p>5. A vendor’s lien after conveyance is not a specific absolute charge upon property, but only an equitable right of the vendor to re- ■ sort to the property in case the purchase money is not paid.</p> <p>6. A vendor’s lien is that lien which in equity is implied to belong to a vendor for the unpaid purchase price of land sold by him where he has not taken any other lien or security for the same beyond the personal obligation of the purchaser. Such lien is not the result of any agreement between vendor and vendee, but is simply an equity raised by the courts for the benefit of the former.</p> <p>7. A lien created by express written contract or agreement between the vendor and vendee is not a vendor’s lien. It is a security more in the nature, of a mortgage.</p> <p>8. The lien of the vendor on lands for the purchase money is lost in all cases where any security is taken on the land or otherwise for the whole or a pa