Devitt v. City of Milwaukee

• Court: United States State Supreme Court of Wisconsin
• Writing for the Court: MARTIN
• Citation: 261 Wis. 276,52 N.W.2d 872
• Decision Date: 08 April 1952
• Parties: DEVITT, v. CITY OF MILWAUKEE.

Page 872

52 N.W.2d 872 261 Wis. 276 DEVITT,
v.
CITY OF MILWAUKEE. Supreme Court of Wisconsin. April 8, 1952.

[261 Wis. 277] The judgments appealed from foreclose real estate tax liens on three parcels of tax delinquent land located in the city of Milwaukee and vest the city with an estate in fee simple in said lands.

An action in rem was commenced by the city of Milwaukee pursuant to the provisions of sec. 75.521, Stats., by filing of a petition and a list of tax liens as to said parcels of land, and, in compliance with sub. (3)(c) of that section, the city treasurer mailed a copy of the petition and list of the tax liens involved, by registered mail, return receipt requested, to James William Stummeier (a minor, and owner, among others, of parcel No. 1), Rose Schumski (an incompetent, and owner, with husband, of parcel No. 2), and Alma Meyers (an incompetent, and owner of parcel No. 3).

Appellant, having been appointed as guardian ad litem to represent all known or unknown minors and incompetents having an interest in the lands, moved for dismissal of the action on the ground that the court had not acquired jurisdiction for want of due and proper service of the petition upon said individuals. The motion was denied, and a default judgment was entered on December 21, 1950. An amended judgment, made necessary by the inadvertent omission of one parcel of the land involved, was entered on December 28, 1950. It is from these judgments that the appeal is taken, and from the order denying appellant's motion to dismiss.

John R. Devitt, Milwaukee, for appellant.

Walter J. Mattison, City Atty., Richard F. Maruszewski, Asst. City Atty., Milwaukee, for respondent.

Page 873

MARTIN, Justice.

Sec. 75.521, Stats., gives the city of Milwaukee power to foreclose tax delinquent property by an action [261 Wis. 278] in rem where the city holds tax sales certificates which remain unpaid for three years or more. After a delinquency of three years the city treasurer is required to file a petition for foreclosure of such tax liens with the circuit court for Milwaukee county, which filing has the same force and effect as the filing of a lis pendens and the same force and effect as the filing of a separate complaint against each parcel of real estate described therein.

Sub. (3)(c) provides:

'A copy of the petition and so much of the list of tax liens as shall include the description of a particular parcel shall be mailed by registered mail by the [city] treasurer to the last known post-office address of each owner and mortgagee of record * * *.'

Notice that the petition and list of tax liens has been filed is required to be posted in the office of the city treasurer and published once a week for three successive weeks in the English language newspaper having the largest circulation in the city. Where the interests of minors or incompetents are involved a guardian ad litem must be appointed. Judgments are binding upon all defendants, and have the effect of the issuance of tax deeds and of judgments to bar former owners and quiet title.

Appellant concedes that all the provisions of sec. 75.521, Stats., have been complied with by the city in this matter.

This section outlines the final step in the statutory procedure for the assessment and collection of real estate taxes. Prior to the commencement of proceedings thereunder, other statutes have provided for notice to the taxpayer of assessment; opportunity to examine the tax rolls; time and place of hearing before board of review; time, place and method of payment; delinquency; sale; time limitation for redemption; etc., in various ways, usually by publication or posting. Such notice is sufficient to satisfy the requirements of due process.

[261 Wis. 279] 'As applied to the proceedings for the levy and collection of taxes, due process 'does not imply or require the right to such notice and hearing as are deemed essential to the validity of the proceedings and judgments of judicial tribunals.'' 3 Cooley, Taxation, sec. 1113.

Cooley also states that notice of assessment may be given either by personal notice, or by some general notice which is reasonably certain to reach the taxpayer, or by some general law which fixes the time and place of meeting, and of which he must take notice.

'The process of taxation does not require the same kind of notice as is required in a suit at law, or even in proceedings for taking private property under the power of eminent domain. It involves no violation of due process of law when it is executed according to customary forms and established usages, or in subordination to the principles which underlie them.' Bell's Gap Railroad Co. v. Pennsylvania, 1890, 134...