Jiska v. Ringgold County

• Decision Date: 21 March 1882
• Citation: 11 N.W. 618,57 Iowa 630
• Parties: JISKA v. RINGGOLD COUNTY ET AL
• Court: Iowa Supreme Court

11 N.W. 618

57 Iowa 630

JISKA v. RINGGOLD COUNTY ET AL

Supreme Court of Iowa, Des Moines

March 21, 1882

Appeal from Ringgold District Court.

ACTION in equity to have declared void, as to the plaintiff, certain taxes, and have the same canceled of record as a lien on certain real estate. A demurrer to the petition was overruled, and the relief asked granted. The defendants appeal.

AFFIRMED.

Laughlin & Campbell, for appellant.

Askren Bros., for appellee.

OPINION

SEEVERS, CH. J.

The amount in controversy being less than one hundred dollars certain questions have been certified as to which it is said to be desirable to have the opinion of the Supreme Court. The only questions discussed by counsel are the following:

"1. Where a person purchases real estate, and at the time of purchasing the same the treasurer of the county where the real estate is situated gives the purchaser a certificate that there are no delinquent taxes on said real estate, and the purchaser causes the tax books to be examined, and no taxes are delinquent, as shown by the books, and afterwards it is found that, at the time of the treasurer giving the certificate, and of said purchase, there were delinquent taxes on the land purchased, but had not been carried forward on the tax book from year to year, can the treasurer afterwards carry the delinquent taxes forward, and enter them on the tax book against the said real estate, and collect the same by sale of the real estate?

"2. And in such cases are the delinquent taxes, after they have been brought forward, and entered on the tax book, a lien against the real estate on which they were assessed as against the purchaser?"

The plaintiff purchased the land in 1874, and the taxes in controversy were levied in 1871, became delinquent in 1872, but were not brought forward on the tax books of any year subsequent to 1871, until after the plaintiff's purchase. Section 845 of the Code provides: the treasurer shall bring forward and enter on the tax books for each year the unpaid taxes for any preceding year, and that "any sale for the whole or any part of such delinquent tax not entered shall be invalid." Section 848 provides that the treasurer, on the request of any one interested, shall certify the amount of taxes due upon any parcel of real estate, and section 865 provides that "taxes upon real property shall be a perpetual lien thereon * * * against all persons except the United States and this State."

There should be some way by which a person desiring to purchase real estate can, with reasonable certainty, ascertain what liens...