Timmerman v. McCullagh

Citations

• 55 Wash. 204
• 104 P. 212
• 1909 Wash. LEXIS 733

Syllabus

<p>Taxation — Foreclosure — Summons — Incorrect Statement of Date. A county tax foreclosure of a general delinquency certificate is not void because tbe summons for publication incorrectly stated tbe date of tbe certificate; sucb requirement being descriptive only and to aid in identification, and is not essential to tbe jurisdiction of tbe court nor fatal to tbe proceedings, in tbe absence of a showing tbat tbe party was misled.</p> <p>Same — Certificate of Delinquency — Time fob Issuance. Where a. tax for 1895 became delinquent May 31, 1896, by tbe law then in force, and a certificate of delinquency issued Aug. 1, 1901, for taxes for the year 1895, more than five years had elapsed, as required by the act of 1901.</p> <p>Same — Sale—Validity—Excessive Amount. A tax foreclosure judgment and sale is not void because of an overcharge of interest, since the owner has an opportunity to defend and is estopped to raise any but jurisdictional questions.</p> <p>Same — Collateral Attack — Presumption. A tax foreclosure judgment and sale cannot be attacked collaterally because the officer making the sale did not have a certified copy of the order of sale, where the officer in his return recites that the order was “directed and delivered” to him; since all presumptions are in favor of the regularity of the proceedings.</p>