Sparks v. Standard Lumber Co.

Citations

• 92 Wash. 584
• 159 P. 812
• 1916 Wash. LEXIS 818

Syllabus

<p>Taxation — Tax Title — Foreclosure of Delinquency Certificate —Unnecessary Parties — Service—Tax Deed — Effect'. The foreclosure of a delinquency tax certificate being a proceeding in rem in which the owner of record described in the certificate is the only necessary defendant, the proceeding is not void or subject to collateral attack because of failure to personally serve the record owner of the property at the time the certificate was foreclosed, notwithstanding he was made a party and was living on the premises; especially in view of Rem. & Bal. Code, § 9267, providing that a tax deed shall be prima facie evidence of the regularity of the proceedings, and the policy of the state to make a tax title a favored title equivalent to a decree quieting title in the purchaser as a grant from the state.</p> <p>Same — Foreclosure—Due Process — Notice to Owner. Tax foreclosure proceedings, being in rem, do not necessarily depend upon the practice acts, and in no way violate the constitutional guaranties of due process through want of personal notice to the owner.</p> <p>Same — Foreclosure—Collateral Attack — Rights of Mortgagee. An attack upon a tax foreclosure judgment and sale, by a mortgagee who does not show a payment by the reputed owner or any attempt to comply with the privileges to pay or redeem given mortgagees by Rem. & Bal. Code, §§ 9258, 9259, is no more than at attempt to redeem in equity after the time of redemption.</p>