(Download) "State Ex Rel. Souders v. District Court" by Supreme Court of Montana " eBook PDF Kindle ePub Free
eBook details
- Title: State Ex Rel. Souders v. District Court
- Author : Supreme Court of Montana
- Release Date : January 24, 1932
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 67 KB
Description
Taxation ? Tax Deeds ? Setting Aside ? Quieting Title ? Statute Requiring Deposit as Condition Precedent to Maintaining Action ? Constitutionality ? Applicability of Statute to Proceeding to Enjoin Issuance of Deed ? Excessive Valuation of Property ? Remedy With County and State Boards of Equalization. Tax Deeds ? Setting Aside ? Statute Requiring Deposit of Accrued Taxes, Interest, etc., Applies to Proceeding to Enjoin Issuance of Deed. 1. Chapter 85, Laws of 1927, authorizing the district court to order one seeking to set aside a tax deed or the quieting of title to real property acquired by tax sale, to make a deposit of accrued taxes, interest and penalties as a condition precedent to his right to maintain the action, held to apply to a proceeding to enjoin issuance of a tax deed. Same ? Statute, Supra, Held Constitutional as Against Contention That Title Defective. 2. Held, that Chapter 85, supra, does not offend against the requirements of section 23, Article V, of the Constitution, relative to the contents of the title to an Act, in that the provision for a deposit of taxes, interest and penalties is germane to the matters expressed in the title, and therefore sufficient to meet the constitutional requirement. Same ? Statute, Supra, not Invalid as Offending Against Constitutional Provision That Courts shall be Open to All Without Price. 3. Chapter 85, supra, as applied to an action to enjoin the issuance of a tax deed for irregularities in the tax sale proceedings, and not for absolute want of power to tax, is not rendered invalid by the provision requiring the deposit provided for therein, under section 6, Article III, of the Constitution, declaring that courts of justice shall be open to every person without price. Taxation ? Excessive Valuation ? Courts Powerless to Grant Relief ? Remedy Lies With County and State Boards of Equalization. 4. Courts are powerless to grant relief from an excessive valuation of property for assessment purposes, the remedy lying with the county board of equalization, and if appeal to it be unsuccessful, with the state board. - Page 273 Same ? Collection of Taxes ? No Vested Right in Mode of Collection ? State may Adopt New Method. 5. There is no vested right in a mode of procedure for collecting taxes, and the state may adopt a new method therefor without violating constitutional provisions. Same ? Tax Deeds ? Setting Aside ? Chapter 85, Laws of 1927, Requiring Deposit of Plaintiff, not Unconstitutional as Destructive of Vested Rights. 6. Held, under the last above rule, and in view of the fact that the statutory proceedings for a sale of property for delinquent taxes are primarily designed as a means for collecting the tax against it, Chapter 85, Laws of 1927, requiring a deposit of taxes, etc., preliminary to action to set aside a tax deed, may not be held invalid under section 13, Article XV, of the Constitution, as destructive of vested rights, in that it imposes obligations with respect to a past transaction which were not required at the time the property was sold for taxes.