Tremmel v. Mess

Citations

• 46 Wash. 137
• 89 P. 487
• 1907 Wash. LEXIS 575

Syllabus

<p>Taxation —• Summary Sale ■ — ■ Deeds •— Assessment —• Irregularities — Effect. A sale of lands for city taxes, under summary proceedings requiring a strict compliance with the statute, is void where the assessor failed to prepare an assessment roll in the manner required, or to file any roll within the time limited, and no notice of the meetings of the board of equalization was given, which did not meet within the time limited, and the comptroller failed to prepare or deliver a delinquent list, as required.</p> <p>Adverse Possession — Payment of Taxes — Statutes—Construction. Under Bal. Code, § 5504, providing that any one who, under color of title to vacant lands, makes payment of taxes for “seven successive years,” shall he adjudged the owner of the legal title, requires that seven years shall elapse between the date of the first payment of taxes and the commencement of the suit; and one who in 1902 redeems a tax certificate for previous years, since 1897, and pays subsequent taxes covering eight years in all, cannot maintain the action in 1906, four years after his first payment, if his redemption can be considered a payment of taxes.</p>