North v. Culpepper

Citations

• 97 Miss. 730
• 53 So. 419

Syllabus

<p>1. Taxation. Assessment. Values. Tax sales.</p> <p>. A valid assessment is essential to a valid tax sale, but an assessment is not void because it includes lands of materially different values to which an uniform acreage value is given.</p> <p>2. Same. Same. Code 1906, § 4296. Objections heard. Irregularities corrected. Approval of assessment.</p> <p>An objection to an assessment on the ground that lands not contiguous and not owned by the same person were assessed as one track at a specified sum per acre should be made before its approval, under Code 1906, § 4296, giving tax payers opportunity to object to assessments and providing for their correction and approval, and, if not so made, it will not defeat a tax sale based on the assessment.</p> <p>3. Same. Tax sale. Validity.</p> <p>Where' eighty acres owned by one person and forty acres owned . by another were jointly assessed as one tract at a uniform value per acre, and the owner of the eighty acres paid two-thirds of the taxes assessed against the tract, a sale of the forty acres for the nonpayment of the remaining third was valid, as against the objection that the tax collector arbitrarily divided the sum apportioned as a tax against the aggregate value of the whole, and sold a separate parcel for a part of the tax, since the tax collector sold the only tract on which there was any tax due and unpaid at the assessed valuation placed on it by the assessor.</p> <p>4. Same. Same. Same. Oode 1906, § 4332.</p> <p>Code 1906, § 4332, providing that a tax- sale shall not be invalidated, except on proof that the land was not liable to sale for taxes or that the taxes had been paid before sale 'or that the sale was made at a wrong time or place, contemplates that all the prerequisites leading up to a sale have been conducted in a way to render them valid; and a tax sale of forty acres jointly assessed with eighty acres at a uniform value per acre cannot be attacked, where it is sold for oné-third of the taxes after t