State ex rel. New Orleans Land Co. v. State Tax Collector

Citations

• 104 La. 468

Syllabus

<p>Syllabus.</p> <p>1. Tax assessments on property may be defective, and yet their validity may not be open to contest by certain parties. Parties may occupy such special relations to property as to withdraw from them the right of invoking the prescription of taxes levied thereon, or the pre-emption of tax privileges and mortgages resulting therefrom.</p>