Meagher v. City of Sprague

Citations

• 31 Wash. 549
• 72 P. 108
• 1903 Wash. LEXIS 667

Syllabus

<p>TAX SALE-SALE BY CITY OP THIRD CLASS-INTEREST ACQUIRED BY PURCHASE-RIGHT OP REDEMPTION PROM OTHER SALES.</p> <p>Where a city of the third class became the purchaser of land at a city tax sale which was conducted in pursuance of the provisions of Bal. Code, § 945, authorizing both summary procedure and action in court for the enforcement of delinquent taxes, the return of sale, although irregular, with the judgment and confirmation of sale, and the entry by the city into possession of the property, together constituted evidence of the ownership of such interest in the land, within the meaning of Bal. Code, § 1752, as would entitle the city to redeem from a subsequent certificate of delinquency issued by the county to one who had knowledge of the city’s possession and assertion of ownership.</p> <p>SAME-REDEMPTION-SUFFICIENCY OF PAYMENT-BISHT TO RAISE QUESTION.</p> <p>The question of whether the county had exacted the full amount due for delinquent taxes upon the issuance of a complete certificate of redemption cannot he litigated in an action to foreclose a delinquency certificate, where the county is not a party to the action.</p>