Whitney v. Board of County Commissioners

Citations

• 73 Kan. 502
• 85 P. 530
• 1906 Kan. LEXIS 282

Syllabus

<p>SYLLABUS BY THE COURT.</p> <p>1. County Commissioners — Collection of Delinquent Taxes — Consolidation of Suits. Under chapter 392 of the Laws of 1901 (Gen. Stat. 1901, §§7718-7724), relating to the collection of delinquent taxes on real estate and providing a remedy by sale under decree of court, separate proceedings against individual tracts are permissible. In many instances there ought to be a joinder. In all cases the board of county commissioners ought to exercise care, when ordering proceedings to be commenced, not to multiply costs; and if by a consolidation the district court can aid in keeping costs at a minimum it should make an order' to that end, on request, unless controlled by some paramount consideration to the contrary.</p> <p>2. - Costs — Discretion of District Court. If the action of the board of county commissioners in ordering separate proceedings should result in oppression and palpable wrong, the district court may tax any unjust increase in costs so made to the plaintiff.</p> <p>3. Taxation — Fraudulent Valuation — Illegal Increment Eliminated. In a proceeding brought under the provisions of the statute referred to the district court is required to investigate and decide what taxes have been .legally assessed and charged upon the land in controversy. An increment to taxes occasioned by a fraudulent valuation is illegal, and should be eliminated from the amount of the plaintiff’s lien.</p> <p>4. Limitation op Actions — Suit to Enforce Tax Lien. The statute requiring actions to enforce a liability created by statute to be commenced within three years has no application to suits brought to enforce tax liens.</p>