46 Iowa 183 | Iowa | 1877
I. There being no difference between ' the statute in force previous to the adoption of the Code, so far as the subject matter in controversy is concerned, and the Code, the citations herein made will be to the latter as being the more’ convenient. Sec. 865 provides that “taxes upon real property are made a perpetual lien thereon, * * * * and taxes due from any person upon personal property shall be a lien upon any real property owned by such person, or to which he may acquire a title.”
We, however, do not feel called upon to determine this question; as it is an important one it will be in ample time to do so when the occasion arises.
It is insisted that it was not the duty of the treasurer, under this section, to bring forward the tax in question, because it was not assessed against the land, but was only a lien thereon, nor was it a tax against Eichardson, the owner of the land, and therefore it could not properly be entered on the tax list opposite his name. We, however, are not disposed to adopt such a narrow and technical construction. The meaning and plain intent of the statute is, that if a personal property tax is a lien on land it shall be brought forward and entered on the lists from year to year, opposite each parcel of real estate, so that purchasers and all other persons may have notice and act accordingly. This is eminently just, for in no other way can there be any protection afforded. This is well illustrated in the present case. The plaintiff caused an abstract to be prepared, and, not content with this, caused the tax lists of the previous year, 1873, to be examined. The tax in question was on the lists for 1871, and not even on said lists was it entered against the land. To require a party to examine all
As we construe the foregoing section of the Code, this sale is invalid and of no force and effect, and to this extent at least the ruling below is correct. It is unnecessary to determine whether a lien exists or not. What we do determine is that it cannot be enforced by a sale of the premises.
Affirmed.