10 A.2d 592 | Conn. | 1940
The finding, which includes in substance the facts alleged in the complaint, sets forth the following facts: On the tax lists of the plaintiff town for 1929 to 1934 inclusive there were duly and legally assessed town and fire district taxes on four lots in a subdivision in the town of West Hartford and these lots were also subject to assessments for municipal *208 improvements. On June 28, 1935, the named defendant was the record owner of these lots and owed the town and fire district for these taxes and assessments, and the town and fire district had liens on the property. On that date the tax collector of the town and fire district made demand for these taxes and as they were not paid he sold the property at public sale to the highest bidder on or about February 13, 1936. A deed from the town to the purchaser at the sale was lodged in the town clerk's office within one week, remained unrecorded for one year when, no person having redeemed the lots, it was recorded in accordance with 1227 of the General Statutes. After the sale, the collector caused to be released of record the liens representing these taxes and the town manager caused the liens for assessments to be released. The Metropolitan District, the appealing defendant, is the owner of record of certain incumbrances ranking equally with the public improvement liens and assessments but subsequent to the tax liens; the other defendants were the owners of incumbrances subsequent to the taxes and assessments.
It was alleged that in connection with the sale there were the following irregularities: "Five lots of real estate were included in one parcel in the advertisement; the consideration in the deed did not reveal the same amount of tax as was specified in the advertisement; a municipal assessment was included in the advertisement of the proposed sale for taxes; because of the inclusion of more than one lot of real estate in the same advertisement the taxes were not allocated in the advertisement to the particular lots therein described; the lots were not deeded to the purchaser in separate deeds but were all described in the same deed; fire district taxes were not segregated from town taxes either in the advertisement or in the deed; all *209 contrary to the provisions of 1227 of the General Statutes." The town, in November, 1936, repaid the purchase price to the purchasers at the sale and received a quitclaim deed from them, and the town and fire district brought an action in the Superior Court to reinstate their liens, in which judgment was rendered April 23, 1937, granting this relief. On March 12, 1937, there was approved by the Governor an act, Special Laws, 1937, p. 540, a copy of which is appended in a footnote.1 It is apparent that the existence of the alleged irregularities and defects in and in connection with the tax sale, which were later enumerated in the amended complaint and are repeated in the finding, and resulting invalidity of the sale motivated this special act. The appealing defendant, hereinafter called the defendant, concedes in its brief that "it is obvious that the validating act was drawn with the purpose of covering all the defects which existed in connection with the tax sale" and that "each irregularity recited in the complaint is specifically mentioned." It is equally apparent that the intent of the General Assembly in adopting it was to cure the defects enumerated in the act. *210
The defendant claims that, notwithstanding, the act as framed fails to effectuate that intent, relying upon certain statements in Bowne v. Ide,
The act now under consideration is special, applicable to a tax sale in the town of West Hartford only. While it contains phraseology apparently derived from the general validating acts it makes no limitation to sales valid otherwise than in one of the specified particulars, nor are the several specifications separated, as in the general acts, by semi-colons, the effect of which is "to separate with more distinctness than *211
commas." Webster's New International Dictionary, 2d Ed. "Or" may be accorded the meaning of "and" where the obvious intention of the Legislature will thereby be effectuated. Bordonaro v. Senk,
The only one of the defects which the defendant claims was not within the power of the Legislature to cure by validation is that the sale was advertised and made by the collector of revenue for the collection not only of taxes but also of municipal assessments for benefits, whereas the West Hartford charter, 85 (Special Laws, 1935, p. 451), provides that sales for the latter be made by the town manager or a constable of the town. Section 135, p. 465, provides that the collector of revenue (formerly tax collector) "shall have all the powers and perform all the duties which are or may be vested by statute in collectors of taxes." Even if 85 be regarded as withdrawing from the collector the power of sale for such assessments, there can be no doubt that the General Assembly might, and usually does, empower a tax collector to make such sales. The rule is that the Legislature may validate retrospectively any proceeding which it might have authorized in advance, as well as the nonobservance of an act which it has prescribed. Mattingly v. *213
District of Columbia,
The foregoing considerations sustain the conclusions of the trial court that the General Assembly had the power to and did by the special act validate the specific irregularities and omissions set forth therein, that it is effective to validate the sale, and that the legal title to the real estate described in the complaint is now in the plaintiff town.
There is no error.
In this opinion the other judges concurred.