Tacoma Gas & Electric Light Co. v. Pauley

Citations

• 49 Wash. 562
• 95 P. 1103
• 1908 Wash. LEXIS 621

Syllabus

<p>Taxation — Delinquency Certificate — Foreclosure—Summons— Name of Owner — Knowledge of Ownership. A tax foreclosure being a proceeding in rem, a published summons in a general county foreclosure need not be addressed to the several owners of the property taxed as they appear on the tax rolls, but it is sufficient if addressed to “Unknown” owners, where it appears that the property had changed hands several times, and.had been variously assessed to different owners, and there was no showing of fraud or that the treasurer knew, when the delinquency certificate was issued, who the owner was.</p> <p>Same — Setting Aside Sale — Grounds—Owners—Knowledge of Tax. The fact that the owner of property wrote to the county treasurer asking for a statement of the delinquent taxes, and received no answer,-is not ground for setting aside a tax title based upon a general county tax foreclosure in which the owner was not personally served or named in the summons published.</p> <p>Same — Grounds—Assessment Rolls — Description of Property— Decree — Effect. Insufficiency in the description of property in one of the assessment rolls is not ground for setting aside a general county tax foreclosure, in view of Bal. Code, § 1767, making the judgment of foreclosure conclusive evidence of its regularity or validity as to defenses that might have been made, except where the tax was paid or the real estate not liable.</p> <p>Appeal — Review—Harmless Error. Unnecessary findings of fact and conclusions of law in an equitable proceeding do not constitute prejudicial error.</p> <p>Same. In an action to set aside a tax title, which was dismissed for failure of the plaintiff to sustain his cause of action, the plaintiff is not injured by a decree confirming the tax title of the defendant.</p>