[Download] "State Ex Rel. City of Billings v. Osten" by Supreme Court of Montana # eBook PDF Kindle ePub Free
eBook details
- Title: State Ex Rel. City of Billings v. Osten
- Author : Supreme Court of Montana
- Release Date : January 25, 1931
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 64 KB
Description
Mandamus ? Counties ? Tax Deeds ? Nature of Title of Purchaser ? Prior Tax Liens ? Statute ? Amendment not Retroactive ? Certificate of Sale ? Assignment ? Public Policy. Tax Deeds ? Purchaser Takes Property Free from Prior Liens ? Operation of Amendment of Statute not Retroactive. 1. On the theory that section 2215, Revised Codes 1921, providing in effect that a tax deed cuts off all prior tax liens, was impliedly amended by Chapter 100, section 9, Laws of 1929, declaring that such a deed shall be subject to the lien of any special or local improvements payable after the execution of the deed, the operation of the amendment is prospective, not retroactive. Same ? When Title Vests in Purchaser. 2. Title to realty sold on delinquent tax sale does not vest in the purchaser, be it individual or county, until the execution and delivery of the deed; prior to that the purchaser or holder of the certificate issued has merely an inchoate or inceptive title. Same ? Transaction Between County and Purchaser a Contract ? Validity of Deed ? By What Law Determinable. 3. Except where governmental agencies are the purchasers, the sale of land for delinquent taxes constitutes a contract between the purchaser and the state, the obligation of which cannot be impaired to the disadvantage of the purchaser by subsequent legislation; hence the validity and effect of a tax deed must be determined by the statutes in force when the sale was made and not by legislation thereafter enacted. Same ? Public Policy. 4. The policy of the state is to avoid issuance of tax deeds to the county by virtue of which the property is removed from taxation, and therefore the law encourages the assignment of certificates of sale to private individuals. Same ? Status of Purchaser on Acquisition of Certificate of Sale. 5. One who acquires a certificate of sale from a county issued to it on delinquent tax sale of real property, occupies the same position legally as if he had purchased at the sale, provided that at the time of its assignment to him the law remained the same as it was when the sale was made. Same ? Nature of Title Acquired by Assignee of Certificate of Sale as to Prior Tax Liens ? Case at Bar. 6. Where at the time delinquent city property was struck off to the county the statute provided a tax deed should convey title free of all encumbrances, and thereafter the county transferred - Page 77 the certificate of sale to C., who in turn assigned it to J., who did not receive a deed therefor until after the statute had been so amended as to hold the purchaser liable for special improvement assessments payable after issuance of deed, J., under the above rules, acquired title free of all encumbrances as provided in the statute at the time of the tax sale, unaffected by its subsequent amendment. Same ? Mandamus to Compel County Treasurer Acting as City Tax Collector to Collect Delinquent Special Assessments from County ? Writ not Available. 7. There being no provision of law authorizing a county holding city property under tax deed to pay delinquent special assessments against it, mandamus does not lie to compel the county treasurer, acting as collector of taxes for the city, to collect them, the writ issuing only to compel the performance of a clear legal duty.