Rowland v. Eskeland

Citations

• 40 Wash. 253
• 82 P. 599
• 1905 Wash. LEXIS 972

Syllabus

<p>Taxation — Foreclosure oe Liens — Service by Publication — ■ Notice to Owners — Owners Described in Certificate. In an action of ejectment by the purchaser of lands sold on a foreclosure of an individual delinquency tax certificate, an answer of the owners claiming by adverse possession fails to state any valid ground for attack on the foreclosure judgment by alleging the fact that they were resident owners, well known to the plaintiff, and were not served with notice; since the summons and notice need only he given to the owner described in the certificate; and since the proceeding is in rem, and it is competent for the legislature to provide for foreclosure without service other than by publication.</p> <p>Same — Foreclosure Judgment — Conclusiveness — Collateral Attack. A tax foreclosure judgment is conclusive as to all defenses specified in Bal. Code, § 1767, as to parties not contesting the same, who are thereby estopped to collaterally attack the judgment on the ground specified.</p> <p>Same — Answer—Tender of Tax Prerequisite to Defense. In an action by a purchaser to recover the possession of lands sold for taxes, it is a prerequisite to a defense that the defendants shall allege and prove a tender of the taxes for which the land was sold.</p>