62 Neb. 869 | Neb. | 1901
This suit was brought by John H. .Pettibone and others, in the district court for Cass county, against Mary Fitzgerald, administratrix, and others, to foreclose a lien claimed by virtue of certain tax-sale certificates issued to appellees by the county treasurer of Cass county. The trial resulted in a finding and judgment in favor of the appellees, to review which appellants have brought the case to this court by appeal.
Appellants’ bill of exceptions was quashed by this court,
It appears from the petition that two lots were assessed and valued in gross as lots “1 and 2 in block 28.” The taxes were levied against these lots in an aggregate amount, and on the same becoming delinquent they were sold together for a lump sum by the county treasurer. The decree of the lower court also gave the holders of the county treasurer’s tax-sale certificate a lien on both lots in a gross amount and ordered both lots sold to satisfy the lien. The same is also true of the second and third counts of the petition, where the property is described, respectively, as “lots 7 and 8 in block 28” and “lots 5 and 6 in block 91.” The answer of appellants was substantially a general denial.
Appellants contend that the assessment, levy and sale of the different lots in gross is illegal under our revenue laws. Article 1, section 5, chapter 77 of the Compiled Statutes of 1901, is cited by counsel for appellant. This section provides as follows: “Each tract or lot of real property shall be valued at its fair value, estimated at the price it would bring at a voluntary sale thereof, where public notice had been given, and a payment of one-third cash and the balance secured by a mortgage upon the property.” Section 52 of the same chapter provides that the assessor shall “actually view and determine as nearly as practicable, the value of each tract or lot of land listed for taxation.” Section 109 directs the treasurer to add for each town lot the sum of ten cents to defray expenses of advertising, which sum shall be added to the amount due on said lot for taxes, and collected in the same manner as the taxes.
As to all of the property described in the five causes of action, it was alleged in the petition that when the property was assessed and taxed it was owned by John Fitzgerald. The court found that this allegation was true. The mere fact that the lots were not assessed, taxed and sold separately, does not of itself render the proceedings
In our opinion, the decree is supported by the pleadings, and it is therefore recommended that the judgment be affirmed.
For the reasons stated in the foregoing opinion the judgment of the district court is
Affirmed.