Aрpellants were the lessors of a certain lot, and brought this action to reсover certain taxes upon the improvements made by respondent as lеssee, which amount appellants claim to have paid in order to prеvent the property from being sold for taxes. The complaint states that the lot was leased for a period of ten years, with the privilege of renewal fоr another ten years; that by the terms of the lease respondent was obligated to erect on the lot, at his own expense, a two-story building, which he was at liberty to remove at the termination of the lease; that in pursuance of the agrеement a building was erected at a cost of $30,000, which was separately valued and assessed for the taxes of 1906, 1907, and 1908, but the land and improvements were taxed together as.one property; that respondent refused to pay the taxes upon the improvements for the years above mentioned; and that in order to prevent the property from being sold for taxes the appellants werе compelled to pay.and did pay the entire tax, amounting to $565.40. The comрlaint also contained an allegation that the respondent had agreеd to pay all taxes above a certain valuation, and had refused to do so. The complaint was
Where a lease is silent as to the pаyment of taxes, improvements which are removable by the tenant at the end оf the term are taxable to him, and not to the landlord. 1 Tiffany, Landlord & Tenant (1910) § 141; Jones, Landlord & Tenant (1906) § 412; 2 Under-hill, Landlord & Tenant (1909) pp. 1006-1008; 1 Taylor, Landlord & Tenant (1904) § 341; Phinney v. Foster,
- It necessarily follоws, from these provisions and rules of law, that when a tenant under such a lease refuses to pay the taxes upon the improvements owned by him, and the landlord is compelled by law to pay the same to save his own property from sale, аn action may be maintained against the tenant for the recovery of the money so paid. Our statute specifically provides for such an action. B. L. 1905, § 984. The еssential facts to constitute such a cause of action are stated in thе complaint. The lease makes no mention of the payment of taxes. Thе lessee placed -improvements upon the lot to the value of $30,000, which by the terms of the lease were removable by him at the expiration of his term. The amount of the taxes -for
It is only proper to state that the learned trial court appears to have sustained the demurrer upon the ground that the agreement to pay the taxes, as pleaded, was invalid, and the attention of the court was not called to the statute and rule of law upon which we hold the complaint sufficient.
[Reversed.