144 Ky. 273 | Ky. Ct. App. | 1911
Opinion op the Court by
— Reversing.
In December, 1898, a certain lot in the City of Louisville was sold for taxes due the State and County. No ' one bid thereon and the Sheriff bought it in for the State.
Appellant claims that under the act of May 6, 1880, it is authorized to maintain this suit to quiet its title, though not in possession. The appellee admits that, under the act in question, appellant would have been entitled to maintain the suit, but insists that the act relied upon was repealed by the act of May 17, 1886; or that, if the act of 1886 did not have this effect, it was certainly repealed after the adoption of the present Constitution, when the revenue and taxation laws of the State were revised under the direction of a commission, and a new, complete and comprehensive system adopted for the as-'
Appellant seeks in its petition to recover possession of the property, and to have its title quieted, as well. The former owners of the land in their answer waive all claim to title and state that the land is vacant and unoccupied; the city was asserting a lien for taxes due it; so that, with the pleadings in that condition the question of possession was no longer in issue, for under its deed appellant had constructive possession, and the only question remaining in issue was that between the appellant and the city, raised by the city in its answer, wherein it asserted a lien for taxes due it. The petition should not have been dismissed.
In argument and in brief each side asks that the question at issue be determined, and the rights of the purchaser and the city in this property be fixed.
In James, Auditor, v. Blanton, 134 Ky., 803, it is held that if the property is not redeemed by the owner within two years after the sale the title in the State becomes absolute, although the owner may, at any time prior to the Auditor’s deed, redeem the property by paying the taxes, penalties, costs, etc., provided by the statute. That was all that was decided in that case. No question of conflicting liens between the State and other taxing districts was raised in that suit.
It is insisted for the appellant that, as the owner of the property failed to exercise the right of redemption, it has, by reason of its Auditor’s deed, become the owner of the lot, and the city has lost its right to the enforcement of its claim for taxes. Unquestionably, appellant has acquired the fee which was owned by Fitch, for whose taxes it was sold, but neither in James v. Blanton, Auditor, supra, nor in any other case, has this court held that the lien of the city for taxes was destroyed by reason of the sale and execution of the Auditor’s deed.
Section 3006, Kentucky Statutes, gives to the city a lien upon the lot for the taxes due it, and the statute pro
The city is but a branch of the government, and it is quite as important to the State that it should be well governed, and the safety, comfort and health of its citizens looked after, as it is that the affairs of the various
Where property is sold for State, County, or district taxes by the sheriff, and someone other than the State becomes the purchaser, the owner has a certain time within which to redeem it. If he does so it would hardly be contended for the owner that, by reason of his permitting the property to be sold and bought in by a third party, he had defeated the lien of the city for taxes thereon. The status and right of the parties are not changed because the State becomes the purchaser. The sale is made to satisfy a particular lien, and the liens for other taxing districts, including that of the city, are neither invalidated nor impaired by reason of such sale, and the-purchaser takes the property subject to such other tax liens as are not included in the sale. In brief, where property is sold by the State for taxes due the State, County and taxing district, a purchaser other than the
In Justice v. City of Logansport, 101 Ind., 326, it is held that the purchaser at a tax sale, made by county officers, takes the land subject to the lien for city taxes existing thereon.
In Dennison v. City of Keokuk, 45 Ia., 255, it is held that the deed of the county treasurer for lands sold for State and County taxes does not divest the property in the hands of the purchaser of the lien for unpaid city taxes.
And in Paul Bellocq, v. City of New Orleans, 31 La., 471, it is held that where property is sold for State taxes, such sale does not operate to discharge a lien in favor of the city for taxes upon the same property.
The opinions in these cases are rested upon Public Policy idea being that, as the city is but a branch of the State government, a part of the State, the collection of its revenue, with which to maintain and carry on its corporation existence, is of as much importance to the State as is the collection of a sufficient revenue to run the State government.
Neither the sale by the sheriff nor that by the Auditor’s agent had the effect to invalidate the lien of the city upon this property for taxes due it. We refrain from passing upon the validity of any of these liens, but simply hold that any lien that the city had for these taxes is neither invalidated nor impaired by reason of such sales.
Appellant insists that the city has no right to assert a claim for taxes for the' years that the title to this property was held by the State. A sufficient answer to this contention is found in the fact that, after the sale'of the property to the State by the sheriff, the State failed to exercise its right to perfect its title in the property, but let it remain in the original owner, and continued to tax it as the property of its former owner. While it re
The judgment of the lower court is reversed and the cause remanded for further proceedings consistent herewith.