Seattle Land & Improvement Co. v. Blum

Citations

• 71 Wash. 530
• 128 P. 1066
• 1913 Wash. LEXIS 1359

Syllabus

<p>Taxation — Redemption by Minor Heir — Tender of Taxes — Statt utes — Implied Repeal. Repeals by implication not being favored, Rem. & Bal. Code, § 9259, wbicb is a special act permitting a minor to redeem bis real property from tax sale, at any time after sale and before tbe expiration of one year after removal of bis disability, was not repealed by tbe general act of 1907, p. 398, Rem. & Bal. Code, § 162, providing a limitation for tbe bringing of actions to set aside tax deeds or for tbe recovery of land sold for taxes.</p> <p>Taxation — Redemption by Minor — Tender. A tender of taxes by a minor, pursuant to Rem. & Bal. Code, § 9259, providing for redemption from tax sales by minors, ipso facto operates as a redemption, tbe right being highly favored, requiring a liberal construction.</p> <p>Taxation — Redemption—Pebsons Entitled — Grantee oe Minor. The right of a minor to redeem his land sold for taxes, within one year after attaining majority, given by Rem. & Bal. Code, § 9259, is assignable, and may be exercise^ by his grantee; especially where he warranted the title.</p>