Stubbs v. Nylka Land Co.

Citations

• 11 Teiss. 21
• 1913 La. App. LEXIS 110

Syllabus

<p>Syllabus.</p> <p>1. A petitory action may, or may not, be such a “proceeding to annul” a tax sale as will suffice to prevent a confirmation thereof under Act 101 of 1898; but, if the defendant, instead of seeking to proceed with the confirmation, rests content to set up his unconfirmed tax title as a defense to said petitory action, said title is then “open to every objection which plaintiff may have to urge against the same.”</p> <p>2. Monition proceedings are no longer applicable to tax sales; Act 101 of 1898', provides an exclusive method of quieting and confirming such titles.</p> <p>3. When notice by publication to delinquent tax debtors is permissible, it suffices that the Tax Collector follow the assessment, provided said assessment were made strictly according to law.</p> <p>4. An assessment sufficiently defective to mislead the Tax Collector in Ms search for the delinquent tax debtor, and likewise those who afterwards search the public records of the Conveyance Office, is also too defective to serve as. the basis of notice by publication that the property is about to be sold for taxes.</p>