[DOWNLOAD] "Jones v. Box Elder County" by Tenth Circuit Circuit Court of Appeals " Book PDF Kindle ePub Free

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eBook details

• Title: Jones v. Box Elder County
• Author : Tenth Circuit Circuit Court of Appeals
• Release Date : January 02, 1931
• Genre: Law,Books,Professional & Technical,
• Pages : * pages
• Size : 50 KB

Description

On Motion to Correct Judgment. The petition for rehearing in this case was found to be without merit and therefore overruled. But a motion to correct the final decree of this court is well taken. The decree of the District Court was modified so as to direct a foreclosure of the taxes involved, for the years 1913 to 1925, inclusive. But the state law allows foreclosure only after the taxes are delinquent four years, and we find those assessed for 1925 were not so delinquent for that period, either when the suit was brought or the decree of the District Court was entered, and foreclosure therefor is not authorized in this suit. The decree of this court will therefore be vacated and another entered to the effect that the decree of the District Court be modified so as to provide for the foreclosure of the tax liens with interest, penalties, and costs for the years 1913 to 1924, inclusive, without prejudice to a future suit as provided by state law, for the taxes, interest, penalties, and costs assessed for the years 1925, 1926, 1927, and 1928. In all other respects the decree of this court is sustained, including the adjudication that all the taxes in question in this suit are valid liens on the property involved, and the decree of the District Court as thus modified is affirmed.

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