| Show TAX TITLE INVALID t f new rule regarding sales laid sown do wi ly by supreme court I 1 the supreme court handed down an opinion yesterday in a clearly defined rule is laid down with respect to the safe bale of 0 property for or delinquent taxes axes the case ira in malch the opinion Is rendered Is that ot of stay BUY eastma n against JL A E R gurrey appellant and the court reverses tho the jud judgment ballent below in favor avor odthe plaintiff and dismisses her complaint tho the action below was or on an ejectment mini eastman basing her title to certain property in this 9 city upon a tax deed Issued by the city recorder atter after the property had been sold for nonpayment non payment of a nater main assessment the property Is valued at buteas but was sow sold to P 6 0 perkins for 1159 sa R 20 perking thep assigned it to olivia wed deberg ho he obtained a deed and conveyed it to miss eastman the court finds that there was a defect both in the be description of 0 the property to gurrey currey for or the tha tax car in question find and in the notice of 0 sale bale it uso also linda ands that the taxes latea la tea amounted to sf 19 and costs but that the property properly ya T as sold for 59 20 tho the record failing to show what became of the th additional 1100 0 the statute ata lulo pr provides 0 vides that in asse sinn real estate it should be referred to with reasonable certainty as to locality anti and quantity incited lit in this connection the court pointing out that thai the Asses assessors sols description as uell as the assessment notice did not refer to the property in such way that tile the purchaser or owner woul I 1 recognize from the t description the land was w as joe located me it Is further pointed out that the notice of 0 sale aln did not de describe the pr property perty as designated in the assessment roll and that at me taic ta deed included less I 1 land az al than was described in the notice ot of sale sahi and more than was described in the asse assessment roll the court then s says ays it Is not shown that only guill clent of the land was offered lor for sale to pay the tax as provided by law but that the whole NN as sold gold had less than all the land arid been offer offered 1 the court adds it might have been sufficient to pay the tax it la Is evident that these proceedings were irregular irren ular an and ineffectual to PA pass title the property sold JR 1 valued at the tax lax amounts to m 0 this li 14 a large lareo damand for or so go small an inveRt investment ment the purchaser at a tax lax sale relies on the letter tat ot his bond and hf he has a I 1 lesal legal right to do so but under suc such it circum circumstances ho he must rest alone on the letter lie ile him has n no empowering equity to a larig large e cand and liberal interpretation terp of 0 statutory proceedings proceed ines I 1 la a big bl favor 5 tie the court then expressly overrules the decision ot of the territorial supreme court in the case ot of hamer vs weber county and holds that the dissenting opinion of 0 justice baitch in this erase case correctly corre cUy states tile the rule of 0 law that should govern the oases cases ot ol 01 ogden city is leanier find anil olsen Ys vs bagley are arc also albo overruled so far ar us as they con met in alth ith this the th court finds also in conclusion that the lover bitter court erred in excluding testimony on the trial below tho rho judgment is 1 set aside and ana the complaint with costs the opinion Is 19 written by justice winer and chief justice zane asane and justice bartch concur |
