Peoples' Homestead Ass'n v. Garland

Citations

• 107 La. 476

Syllabus

<p>Syllabus.</p> <p>City taxes are imprescriptible, but tbe privileges securing them are prescribed by three years. 1.</p> <p>2. When the privileges are prescribed, taxes become mere personal claims against the tax debtor and are of no effect against mortgage creditors.</p> <p>3. The character of tax debtor results from the operation of law and not from the convention of individuals, and the party assessed is, in law, the tax debtor.</p> <p>4. The assumption in an act of sale of a city tax is not a stipulation pour autrui for the benefit of the city, but is a matter purely personal to the contracting parties and forming part of the consideration of their contract,</p> <p>5. A claim asserted by the city, not by virtue of any inherent or statutory governmental power, but as one arising under the Code from the stipulation of a private contract, will be tested by the same law as would govern between Individuals.</p> <p>6. As the assumption neither impaired the city’s right to enforce its tax in tlfe manner and within the time provided by law, nor induced her to shift her position, there is no foundation for a plea of equitable estoppel</p>