State v. Miami Trust Co.
Citation | 152 P.2d 131,61 Ariz. 499 |
Decision Date | 02 October 1944 |
Docket Number | Civil 4554 |
Parties | STATE OF ARIZONA, Appellant and Cross-Appellee, v. MIAMI TRUST COMPANY, a Corporation, Appellee and Cross-Appellant |
Court | Arizona Supreme Court |
APPEAL from a judgment of the Superior Court of the County of Gila. Arthur T. LaPrade, Judge. Judgment reversed and cause remanded with instructions.
Proceeding by the State of Arizona against Miami Trust Company, a corporation, to foreclose defendant's property right to redeem its realty from a tax sale. From a judgment plaintiff appeals and defendant cross-appeals.
Reversed and remanded.
Mr Frank E. Tippett, County Attorney, Mr. D. E. Reinhardt, Deputy County Attorney; Mr. Charles L. Strouss, of Counsel, for Appellant and Cross-Appellee.
Mr. Welborn Mayock, for Appellee and Cross-Appellant.
This is a proceeding to foreclose the property taxpayer's right to redeem its property from a tax sale to the state. It was commenced in May, 1941, by the county attorney of Gila county against the Miami Trust Company, owner of the property. The record shows the taxes delinquent for the years 1929 to and including 1936, and the action is to foreclose the state's tax lien for the taxes during that period. The taxpayer makes no claim of paying any taxes for such years.
The land was sold by the county treasurer of said county on February 5, 1938, and certificates of purchase issued therefor numbered 2748 to and including 2844.
The property represented by certificates 2759, 2762, 2765, 2766, 2770, 2771, 2773, 2778, 2780, 2781, 2782, 2783, 2789, 2790, 2792, 2793, 2794, 2795, 2796, 2797, 2798, 2799, 2803, 2804, 2819, 2822, 2805, 2806, 2807, 2808, 2809 and 2831 was redeemed by defendant befor judgment herein, pursuant to Section 73-834, Arizona Code Annotated 1939.
Whether the foreclosure of the state's tax lien on the rest of the property as represented by certificates of purchase by the state was in accordance with the law is the question we have to decide.
The land involved is occupied by the town of Miami, an incorporated municipality of the state, and the Miami Trust Company is the owner of all such land not heretofore disposed of to third parties. The taxpayer's land is cut up into some 780 lots, and there are five separate fractions of mining claims included. Four detached parcels of uncultivated acreage are also included.
Accordingly to the assessment roll the value placed on the property by the assessor was a lump sum, so that the taxpayer to redeem would have to redeem the whole acreage. It could not pay on a lot or block and relieve it from the tax lien, but if it wanted to save a part of its property it could not do so without paying all the taxes against it. This applies more particularly to the assessment for the years 1929, 1930 and 1931. The subsequent years of 1932, 1933, 1934, 1935 and 1936 the property on the assessment roll is divided into units and separate values given to the units, but in a consideration of the questions involved, we do not think this affects or gives the assessments a different status from those in the earlier years.
Aside from this very questionable method of assessing the property, the defendant taxpayer insists that the property was not struck off to the state at the time and in the manner provided by law. Section 73-806, Arizona Code Annotated 1939, reads as follows:
It is undisputed the sale of the delinquent property by the county treasurer was made on February 5, 1938, the first day of the advertised sale. The evidence is that on that day the property was struck off by such officer to the state, in the absence of any bidders. This was a...
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