160 Ky. 847 | Ky. Ct. App. | 1914
Opinion of the Court by
Reversing.
A. M. Wash brought this suit against Mattie C. Noel to recover possession of a lot in Frankfort. He alleged in his petition that the lot was owned by Kate M. Exum and assessed by her husband, C. F. Exum, for her or in her name for taxation for county and State revenue for the years 1897 and 1898; that the taxes not being paid, the land was sold by the sheriff and bought in for the State; that the land was not redeeméd, and that thereafter James A. Violett- as revenue agent for Franklin County under the direction of the Auditor, on May 2, 1910, sold the land at public sale, and he became the purchaser at $123.48, which he paid, and that thereafter he received a conveyance from the Auditor. The defendant
As this action was brought before the act of 1912 was passed, that act providing a limitation for such actions cannot apply to this case (Heath v. Hazelip, 159 Ky., 555). While the circuit court overruled the demurrer to the amended answer pleading limitation, when he came to enter judgment he ignored the plea of limitation and thus in effect properly sustained the demurrer to that plea.
It remains to determine whether the judgment is right on the merits. The deed made by the Auditor which was filed with the petition shows that the land was assessed as follows: “Assessed and listed in the name of C. F. Exum for wife.”
The statute provides that land must be listed against the owner of the first freehold estate therein (Ky. Stats., Sec. 4049). Kate M. Exum was the owner of the land, and whether a tax sale on such an assessment would be valid had she remained the owner of the property we need not determine; but we are of the opinion that a sale on such an assessment is insufficient against a bona fide purchaser of the property who as in this case bought without notice of the tax lien after the sale by the sheriff and before the sale by the Auditor’s agent; for the report of sale in the name of C. F. Exum would not put
Judgment reversed and cause remanded for a judgment as above indicated.