Moyer v. Foss

Citations

• 41 Wash. 130
• 83 P. 12
• 1905 Wash. LEXIS 1079

Syllabus

<p>Taxation — Payment of Part by Tenant in Common — Tax Sale-Validity. Where a tenant in common, to whom the whole of certain lands were assessed, pays one-half of the taxes, and there is nothing on the record to show that he intended to pay only upon his half, which had been partitioned to him, the statute authorizing half payments in order to secure time on the balance, a sale of the whole premises for the other half of the taxes, after delinquency, is not void for want of a valid tax upon his interest; and failing to appear and defend the tax foreclosure, he is estopped to raise objection that 1 the tax -hould have been adjudged to be a lien upon only the part of the tract partitioned to his cotenant.</p> <p>Same — Action to Set Aside Sale — Tender of Tax. An action cannot be maintained by the owner of premises to set aside a tax sale without first paying or tendering the amount of the tax, penalties, and cost.</p>