31 Wash. 549 | Wash. | 1903
The opinion of the court was delivered by
— Appellant instituted this suit to foreclose upon a tax certificate of delinquency for $15.85, issued by the county of Lincoln against a certain lot in the city of Sprague, in said county, for unpaid taxes of the year 1896. The application for judgment states that the tax was assessed against the property as that of Frank Hand, and he was the only party defendant in the complaint as filed. It is also alleged that appellant afterwards paid taxes for both prior and subsequent years, amounting in all to $169.72. As the full amount paid, with interest, appellant demands judgment and foreclosure of the tax lien for $266.51. The defendant Hand was adjudged to be in default, but the city of Sprague was, upon application, permitted to intervene in the cause. The complaint in intervention alleges that said city is the owner and in possession of the lot in question, and on January 12, 1901, defendant redeemed from
It is the contention of appellant that the city was not the owner of the property, and therefore could not redeem from the certificate which he held, and from the other taxes which he paid. The evidence shows that the city had for some years been in possession of the lot, and had constructed upon a portion of it buildings for its use, which were occupied for city purposes. Its claim of ownership is based upon a sale made under a judgment in a suit brought by the city to enforce a city tax lien against the lot. The city became the purchaser at the sale, and the sale was confirmed by order of court. The city also obtained a quitclaim deed for the lot, executed by the several members of the board of county commissioners of Lincoln county. The said tax sale was made October 20, 1896; and the city at once went into possession and erected a building on the lot, which it used as a city council chamber and fire station, and it also let a portion of the lot to an
Appellant insists that the county did not exact enough from the city when it redeemed. The county issued a certificate of redemption, purporting to be a receipt in full for all that was due under the various payments made by appellant prior to the time of redemption. It is a complete certificate of redemption upon its face, and we think appellant cannot litigate that matter here. The county has declared the property redeemed. It is not a party here. If a mistake has been made by the county, the litigation of that matter must be in an action where the question can be heard.
Fullerton, O. J., and Dunbar, and Anders, JJ., concur.