Muller v. Mazerat

Citations

• 109 La. 116
• 33 So. 104
• 1902 La. LEXIS 118

Syllabus

<p>ASSESSMENT — DESCRIPTION OF PROPERTY — TAX DEED — EVIDENCE — RIGHTS OF PURCHASER-PAYMENT. OF TAXES — PRESCRIPTION.</p> <p>1. In law that description of prpperty on the-assessment rolls which identifies it, and which does not mislead the owner, suffices.</p> <p>2. A tax deed under Act No. 82 of 1884 makes prima facie proof of compliance with all legal requisites.</p> <p>3. A purchaser at tax sale under that statute, or any assignee or vendee under him, may pay the taxes accruing subsequent to December 31, 1879, and thereby perfect his title, and he may do this until he is cut off from so doing by action of the state, the former owner, or-some other person in interest.</p> <p>4. The failure at tax sale to offer the ■ least quantity before selling the whole property is not so radical a vice as to protect the owner against the prescription of three years given by Act No. 105 of 1874.</p> <p>5. Tax purchasers are not to be considered' purchasers in- bad faith. The good faith necessary to enable a claimant in- possession under a tax title to plead the prescription of 10 years is simply that he shall not have acquired the property mala fide.</p> <p>6. A purchaser at tax sale is not required ini every case to institute judicial proceedings to be put into possession by the sheriff. He may take possession himself when he can' do so-without difficulty.</p> <p>7. Where a tax purchaser, or his transferee, pays the taxes for other years, assumed in the deed made to him by the tax collector, and the-redemption certificate issues in the name of the tax debtor, it inures to the purchaser who paid to perfect and protect his title.</p> <p>(Syllabus by the Court.)</p>