Waggoner v. Maumus

Citations

• 112 La. 229
• 36 So. 332
• 1904 La. LEXIS 385

Syllabus

<p>TAXATION — PUBLICATION OX BUDGET — SEPABATE ASSESSMENT.</p> <p>1. Plaintiff, a tax debtor, brought this suit under section 2, p. 127, of Act No. 101 of 1898, to set aside a tax sale on the ground that no budget or estimate of expenditures for the year 1900 was made by the police jury. This was the year for which taxes were claimed, and for the nonpayment of which this property was sold.</p> <p>(a) The court holds that the budget required was not timely made and published.</p> <p>2. Plaintiff’s further complaint is that the property was not separately assessed in the name of the owner; it was carried on the assessment roll, and in part merged into property of another taxpayer.</p> <p>(a) The court holds that property should be assessed in the name of the separate owners, and that an assessment of the properties together, belonging to two owners, is illegal.</p> <p>3. Plaintiff asks to be relieved from the payment of any tax on the ground that the assessment was absolutely null.</p> <p>There was no separate assessment of property from that of land belonging to another taxpayer, and no budget.</p> <p>The tax was null, and cannot be charged by buyer at tax sale.</p> <p>(Syllabus by the Court.)</p>