78 Neb. 435 | Neb. | 1907
In 1899 Holt county instituted an action in the district court to foreclose an alleged tax lien upon the land here in controversy. The county claimed a lien for unpaid taxes assessed against the land for the years 1892 to 1897 inclusive, and alleged that there had been no prior administrative sale. The district court found the allegagations of the petition true, and decreed a sale of the land
Plaintiff bases his action to redeem upon section 3, art. IX of the constitution, which provides that the right to redeem from all sales of real estate for the nonpayment of taxes shall exist for at least two years in favor of the owner or persons interested in such real estate. Plaintiff’s mortgage was given to Pierce, Wright & Company, a nonresident firm, which was made a defendant in the case brought by the county, but made default therein. Service was had by publication. The assignment to plaintiff herein was not of record at that time.
Defendant contends that the order of the court confirming the sale was final, though erroneous, and that plaintiff’s remedy was an appeal from the order of confirmation. It is unnecessary to enter into a full discussion of this issue. The section of. the constitution above cited is self-executing. Lincoln Street R. Co. v. City of Lincoln, 61 Neb. 109; Selby v. Pueppka, 73 Neb. 179; Logan County v. Carnahan, 66 Neb. 685. In Selby v. Pueppka, supra, it was held: “Section 3, art. IX of the state constitution, providing for two years’ time within which to redeem from tax sales, applies to judicial as well as to administrative sales.” In the opinion, Hastings, C., further says: “The confirmation applied
The alleged administrative sale is no bar to this action. Covell was not made a party to this suit. He owned the equity of redemption when the county foreclosed. Defendant contends that, as he was not brought into court, the action must be dismissed. He was a proper, but not a necessary party. It is true that within two years from the sale Covell had a right to redeem, which was equal to plaintiff’s rights. But, upon the judicial sale, the legal title vested in the purchaser subject to the constitutional right to redeem of Covell and the plaintiff herein. This action is brought to determine the rights of the plaintiff as against the defendants. As Covell remained silent, and the two years for redemption has expired, the defendants herein have succeeded to all of his interests and, of course, may yet redeem from the plaintiff’s mortgage.
Defendant argues that the evidence fails to show that plaintiff’s mortgage belonged to plaintiff when the suit was instituted. We find in the record an admission made during the trial that the plaintiff is the owner of the note and mortgage. No evidence was given that plaintiff was the owner thereof when the suit was brought, nor at any time before the expiration of the two years’ limitation.
Plaintiff contends that, under the provisions of section 10611, Ann. St., he is required to pay only the amount of the decree, interest and costs. This section is not applicable to judicial sales for taxes, but is a part of the revenue system of the state. It applies to administrative sales only. No statutory provision for such redemption exists, and the right thereto is found only in the section of the constitution cited. To avail himself’ of this light, it was incumbent upon the plaintiff to render full equity to the defendants. The maxim, “He who seeks equity must do equity,” is applicable to the plaintiff herein.
The plaintiff alleges in his petition that the extent of his liability is the amount of interest, taxes and costs of the foreclosure proceeding. This sum was not tendered to the defendants, nor paid into court for their benefit. During the trial, however, plaintiff offered to pay into court the sum of $347.50, the amount of the original decree, costs and interest. This was $77 less than enough to reimburse the purchaser the amount of his bid, computing interest at 7 per cent, per annum. Equity demands that one redeeming from a judicial sale shall pay (he full amount necessary to reimburse the party from whom he is redeeming. In Loney v. Courtnay, 24 Neb. 580, the court held the action to be an action to redeem from a judicial sale, and further said: “Ordinarily, where the action is between the mortgagor and mortgagee, the plaintiff must pay the amount of the decree, interest and costs. Where, however, * * * the action is between the mortgagor and the purchaser at the sale, the sum to be paid would be the purchase price, not exceed
We therefore recommend that the judgment of the district court be reversed and the cause remanded for further proceedings consistent herewith. As the plain
By the Court: For the reasons stated in the foregoing-opinion, the judgment, of the district court is reversed and the cause remanded for proceedings consistent with this opinion. It is further ordered that plaintiff pay the costs of the proceeding’s in the district court, and the costs of this cause are adjudged against the defendant.
Reversed.