44 Ind. App. 150 | Ind. Ct. App. | 1909
This was an action brought by appellants against appellee, as treasurer of Pulton county, to enjoin him from selling the lands of appellants for delinquent taxes, under the provisions of §10355 Burns 1908, Acts 1891, pp. 199, 269, §184. It appears from the averments of the complaint that the liens for which the lands were to be sold consisted of a ditch assessment and current taxes not due. The basis of the suit is the invalidity of the ditch assessment.
The complaint is in one paragraph, and avers that certain proceedings were had before the commissioners of Pulton county whereby a drain was established which affected appellants’ lands; that the viewers found that said lands would be benefited to the amount of $907, and, under the provisions of the statute (Acts 1903, p. 186) a certain portion of said drain, known as allotment number fourteen, was apportioned to said real estate; that the owners of said lands failed to construct said allotment within the time fixed by the viewers’ report; that afterwards the auditor of the county advertised the letting of said allotment to the lowest bidder, said letting to take place December 12 at the auditor’s office, in the court-house of said county; that no bidder appeared at that time; that afterwards, on January 11, 1905, said auditor again advertised the letting of the contract for said allotment, said letting to be at the auditor’s
To this complaint appellee filed a demurrer for want of facts. This demurrer was sustained. Appellants refused to plead further, and judgment was rendered against appellants. The ruling on the demurrer is assigned as error.
It is urged that a sale to pay the cost of construction for the allotment in question would be void, for the reason that the notice given designated the auditor’s office as the place where the letting would be made, instead of the door of the court-house, as the statute provides.
Appellants have not paid or tendered the amount of the liens found to be due and delinquent. Until they do this, they are not entitled to injunctive relief. Board, etc., v. Els
Judgment affirmed.