70 Minn. 286 | Minn. | 1897
This matter has been certified to this court under G. S. 1894, § 1589.
The facts are as follows: In 1881 judgment was rendered against this land for the taxes of 1874 to 1880, inclusive, amounting to $84.71. In July, 1885, the county auditor executed a deed of the land to one Heims, assuming to do so under Laws 1881, c. 135, § 9;
The main point relied on by the landowner is that the state’s ' claim for all taxes prior to that of 1889 was barred by the statute of limitations. The statute is that
“Such proceedings” [annulling the sale and refunding the money to-the purchaser] “shall not operate as a payment or cancellation of any tax included in the judgment or refundment, but the saíne shall stand as originally extended against the property, and with all accruing penalties, interest and costs, be included with the taxes thereon for the current year in the next delinquent tax sale.”
The taxes that have been assessed but not paid, and not the refunding the money to the purchaser, constitute the state’s claim or cause of action against the land. The annulment of the sale and the refunding the money to the purchaser are merely conditions precedent to the right of the state to institute new proceedings to enforce payment of the taxes; but the grant of the right to institute such proceedings on the happening of such conditions is wholly inconsistent with the idea that such right may be barred by lapse of time before the conditions have happened upon which alone the right can be exercised.
The statute clearly implies that, under the circumstances provided for, the right to institute new proceedings shall not be barred before the prior tax sale shall have been adjudged invalid. It is certainly in the power of the legislature so to provide, and the reasonableness of such a provision is quite apparent.
A landowner can commence an action to set aside an invalid sale at any time after the sale is made. But, if the respondent’s contention is to prevail, all that a landowner has to do in such a case in order to avoid payment of his taxes altogether is to sit still and delay bringing his action for six years. The object of the statute, evidently, was to give the state an opportunity to enforce payment of the taxes after a former attempt to do so had been judicially determined to have been ineffectual. This object is analogous to that intended by statutes providing that an attempt to commence an action, although ineffectual for that purpose, shall, for the purposes of the statute of limitations, be equivalent to the commence
None of the cases relied on by respondent are in point or analogous in their facts. County v. Winona, 40 Minn. 512, 41 N. W. 465, and 42 N. W. 473, was a case where it was attempted to assess lands for taxes for past years, for which the lands had never been assessed at all. In Mower v. Crane, 51 Minn. 201, 53 N. W. 629, the tax sale was declared void in 1880. New proceedings to enforce the taxes were dismissed in 1882, and no further proceedings were taken to reassess the taxes against the land, or to enforce their payment, until 1891. Pine v. Lambert, 57 Minn. 203, 58 N. W. 990, and Kipp v. Elwell, 65 Minn. 525, 68 N. W. 105, were proceedings under Laws 1893, c. 150,
There is nothing in the position that, because the sale to Heims was void, therefore the statute was ineffectual to prevent the running of the limitation. The law was enacted with express reference to void sales. The logic of counsel’s contention is that the statute would only apply when the sale was valid, and hence no statute was required.
Some point is made as to the form in which these back taxes were included and stated in the tax list, and as to the amount thus included; but we think that in both respects the requirements of the statute were complied with.
The facts found justified the conclusions of law and the order for judgment, and the matter is remanded to the court below for further proceedings.
See G. S. 1894, § 1579, note 2.
See G. S. 1894, § 1579, note 2 (p. 429).