Robinson v. Hanson
| Decision Date | 04 September 1929 |
| Docket Number | 4757 |
| Citation | 282 P. 782,75 Utah 30 |
| Court | Utah Supreme Court |
| Parties | ROBINSON v. HANSON et al |
Rehearing Denied December 13, 1929.
Appeal from District Court, Fifth District, Millard County; T. H Burton, Judge.
Action to quiet title by F. S. Robinson against Joseph Hanson and the Millard County Drainage District No. 1. From a judgment for plaintiff, the Drainage District appeals.
AFFIRMED.
J. A Melville, Jr., and Soule & Spalding, all of Salt Lake City, for appellant.
Tangren & Crafts, of Delta, for respondent.
This is an action to quiet title to a tract of land in Millard county. The plaintiff claims title by virtue of a tax deed issued pursuant to a regular sale of the property for delinquent general taxes assessed and levied for the year 1922. The defendant Millard County Drainage District No. 1 relies upon a tax deed for the same property issued to it upon a regular sale for delinquent drainage district taxes assessed for the year 1922. The district court entered a decree quieting and confirming the title in the plaintiff, from which the defendant last named has appealed.
The sole question is whether the lien for general taxes is paramount and superior to, or of equal rank with, the lien for taxes or assessments levied by a drainage district organized under title 26, Comp. Laws Utah 1917. It is a recognized principle of law that taxes for general governmental purposes, lawfully imposed by the state, are paramount to all other demands against the taxpayer, although the statute imposing the tax does not expressly declare such priority. This rule rests upon public policy and necessity. Civil government cannot exist or be maintained without revenues, and taxes levied by the state for its support are founded upon a higher obligation than other demands. It is essential to the dignity and power of the sovereign state that taxes levied by it be promptly collected without fail. State v. of Minn. v. Central T. Co., 94 F. 244, 36 C.C.A. 214; White v. Knowlton, 84 Minn. 141, 86 N.W. 755; Commerce T. Co. v. Syndicate L. Co., 208 Mo.App. 261, 232 S.W. 1055, 235 S.W. 150; City of Ballard v. Ross, 38 Wash. 209, 80 P. 439; Cont. & Com. T. & S. B. v. Werner, 36 Idaho 601, 215 P. 458.
Appellant does not seriously dispute the general principle stated, but contends that the statutes of the state evince an intention to constitute the liens of the respective taxes in question of equal rank and priority and that therefore the parties hereto are tenants in common of the land in controversy, their shares being in proportion to the respective amounts of the taxes for which the property was sold.
The statutory provisions relating to the character and quality of the liens of the respective taxes in question are as follows: With respect to the lien for general taxes, Comp. Laws Utah 1917 provides:
Section 5997: "Every tax upon real property is a lien against the property assessed; and every tax due upon improvements upon real estate assessed to others than the owner of the real estate is a lien upon the land and improvements; which several liens attach as of the second Monday in January in each year."
Concerning the lien for drainage district taxes, Comp. Laws Utah 1917, § 2058, chapter 109, Laws Utah 1925, is as follows:
...
To continue reading
Request your trial
-
Board of County Com'rs. of Big Horn County v. Bench Canal Drainage Dist.
...L. R. 1137-39. A priority exists in favor of general taxes over special assessments. La Mesa Irr. Dist. v. Hornbeck, 17 P.2d 143; Robinson v. Hanson, 282 P. 782; re Dancy Drainage Dist., 225 N.W. 873; Wooster v. Mahaska County, 98 N.W. 101; Sec. 122-886, R. S. The sale made under Chapter 84......
-
Western Beverage Co. of Provo v. Hansen
...the commissioners of the land office to be superior to the other lien. Those liens are coequal. They are of equal rank." In Robinson v. Hanson, 75 Utah 30, 282 P. 782, it properly was held that the taxes for purposes, by the very exigency of their need, must be considered a paramount charge......
-
City Real Estate, Inc. v. Sullivan
... ... It is essential to the dignity ... and power of the sovereign state that taxes levied by it be ... promptly collected without fail.' Robinson v ... Hanson, 75 Utah 30, 282 P. 782, 783. 'It must be ... conceded that a general tax, which has primarily for its ... object the support of ... ...
-
State v. Salt Lake County
... ... upon its power to tax persons and property and the power to ... exact payment of taxes levied or imposed. In ... Robinson v. Hanson et al. , 75 Utah 30, 32, ... 282 P. 782, we said [page 783]: ... "It is a recognized principle of law that taxes for ... ...
-
CHAPTER 2 EXAMINATION OF TITLE TO FEE LANDS
...(1974). [126] E.g., Utah Code Ann. §§ 59-10-5 (Supp. 1981), 59-5-65 (1974) — November 30 of each year. [127] E.g., Robinson v. Hanson, 75 Utah 30, 32-34, 282 P. 782, 783 (1929). [128] E.g., Union Central Life Ins. Co. v. Black, 67 Utah 268, 275, 247 P. 486, 488 (1926). [129] Oregon Short Li......