90 P. 1104 | Or. | 1907
The plaintiff cites Dolan v. Jones, 37 Wash. 176 (79 Pac. 640), as an authority to sustain this suit; but the tax laws of Washington are essentially different from ours. In that state property is not sold by the tax collector for delinquent taxes, but a certificate of delinquency is issued by him (Ballinger’s Ann. Codes & St. § 1749), which must be foreclosed in a court of competent jurisdiction (Ballinger’s Ann. Codes & St. § 1751), before the right of redemption is barred. In Dolan v. Jones there was an attempt to foreclose such a certificate, but the proceedings were void for want of jurisdiction. The court held that the right of redemption was not thereby barred, and a suit to redeem from a certificate of delinquency was not technically a suit to determine an adverse claim to real estate, and could be maintained by one not in possession. The case is therefore not an authority, under our method of procedure.
It follows that the decree of the court below must be reversed, and one entered here dismissing the complaint.
Reversed.