63 Neb. 899 | Neb. | 1902
This is an action brought in the district court of Douglas county to foreclose tax liens. The petition contains two causes of action,, each of which counts upon a tax sale, as evidenced by the treasurer’s certificate, and the payment of subsequent taxes and special assessments thereunder. The answer, after sétting up other matters, which, in our view of the case, it is not necessary now to discuss, pleads title in the defendant under a mortgage foreclosure. The . reply is a general denial. At the trial the plaintiff offered in evidence the treasurer’s certificates of tax sale, with proof of his ownership thereof, and also the receipts of the treasurer for subsequent taxes and special assessments
It is contended that this evidence was not sufficient to support the decree. Our statute provides for the foreclosure of tax liens by action in all respects, “as far as practicable, in the same manner and with like effect as though the same were a mortgage executed to the owner of such certificate or certificates for the amount named therein, together with such subsequent and prior taxes paid thereon by the person having or owning the title to said land or lot adverse thereto.” Each certificate “together with prior and subsequent taxes paid thereon shall be deemed and stated as a separate cause of action.” Revenue Act, sec. 179. (Compiled Statutes, ch. 77, art. 1.) It is also provided that the certificate “shall be presumptive evidence of the regularity of all prior proceedings.” Sec. 116, idem. It was said by the supreme court of Wisconsin in Manseau v. Edwards, 10 N. W. Rep., 554, “We think, however, it [their statute] has a far different purpose, and was intended to make the production in evidence of a tax certificate sufficient to establish a cause of action in this class of cases, thus relieving the plaintiff from the onus of showing that all the tax proceedings, from the listing of the land for taxation to the sale, were regular and in conformity to law. In the absence of the provision it would probably be necessary for the owner of the certificate, when he sought this remedy, to plead and prove every essential step in the tax proceedings up to the sale. * * * But that provision has the effect to make the tax certificate prima facie evidence of the regularity of all the prior tax proceedings, including the liability of the land to taxation. This proceeding to foreclose a tax certificate is one especially favorable to the owner, who has an opportunity by it to discharge the lien, if valid, and save his land. It is not at all in the nature of a forfeiture.” The procedure is as indulgent to the delinquent taxpayer as it well could be,
This court in an early case held that the county treaserer’s certificate of the sale of the lands for delinquent taxes is presumptive evidence of the regularity of all prior proceedings, including the assessment, equalization, levy, advertisement, sale and payment of the nurchase money. Bryant v. Estabrook, 16 Nebr., 217. In Leavitt v. Belly, 55 Nebr., 57, it is said : -‘Where a lien is sought to be enforced or foreclosed for general taxes then, doubtless, the presumption is that the statutes in reference to the levy and assessment of these taxes, and the sale of the real estate for their non-payment, have been complied with, and the burden of showing irregularities, or that such a tax is void, is upon the party asserting the fact. Adams v. Osgood, 42 Nebr., 450. But no such presumption can be indulged when a lien is sought to be enforced against real estate for a sale made thereof for the non-payment of spe
The decree of the district court is
Affirmed.