Terry v. Heisen

Citations

• 115 La. 1070
• 40 So. 461
• 1906 La. LEXIS 455

Syllabus

<p>1. Taxation — Tax Sale — Actions to Set Aside — Prescription.</p> <p>The prescription of three years, established by article 233 of the Constitution of 1898 against actions to annul tax sales, applies to a case where the property in question was assessed to one who was without color of title, and was sold without notice to the owner; such-owner having never been in actual possession and having never paid taxes on said property.</p> <p>2. Constitutional Law — Limitations—Due Process oe Law.</p> <p>The enactment of laws prescribing the time within which suit shall be brought is an exercise of sovereign power, demanded by public policy and sanctioned by the practice of nations and the consent of mankind; and, when the time and opportunity allowed are reasonably sufficient, there can be no just cause of com1 plaint that a debarred litigant is deprived of his property without due process of law.</p> <p>(Syllabus by the Courif)</p>