Atlantic Refining Company v. Golson

127 So. 2d 341
CourtLouisiana Court of Appeal
DecidedFebruary 2, 1961
Docket9406
StatusPublished
Cited by16 cases

This text of 127 So. 2d 341 (Atlantic Refining Company v. Golson) is published on Counsel Stack Legal Research, covering Louisiana Court of Appeal primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Atlantic Refining Company v. Golson, 127 So. 2d 341 (La. Ct. App. 1961).

Opinion

127 So.2d 341 (1961)

ATLANTIC REFINING COMPANY, Plaintiff-Appellee,
v.
Ola GOLSON et al., Defendants-Appellee-Appellants.

No. 9406.

Court of Appeal of Louisiana, Second Circuit.

February 2, 1961.
Rehearing Denied March 10, 1961.
Certiorari Denied April 24, 1961.

*342 Shotwell & Brown, through Burt W. Sperry, Monroe, for appellants.

Pipes & Pipes, Monroe, for appellee Ola Golson.

Tucker, Bronson & Martin, Shreveport, for appellee Atlantic Refining Co.

Before HARDY, AYRES and BOLIN, JJ.

BOLIN, Judge.

This is a concursus proceeding instituted on April 22, 1957, by the Atlantic Refining Company as the operator of certain pooled and unitized properties from which oil and gas was being produced, and which included the North one-half (½) of the Northeast one-quarter (¼) of Section 25, Township 17 North, Range 1 East, Quachita Parish, Louisiana. The disputed interest involved herein represents an undivided one-half interest in the minerals under the said eighty acre tract, or a one-sixteenth of the royalties. The amount deposited in the proceedings was $700.07 which was the payment for the accruing royalties for the months of December, 1956, through March 1957.

The concursus petition was answered by two groups who may be generally referred to as the Golson heirs and the Jackson heirs. From a judgment recognizing the owner-ship of the one-sixteenth royalty interest in the Golson heirs, the Jackson heirs have perfected this appeal.

The facts are not in serious dispute, and may be briefly stated as follows: The entire eighty acre tract was originally owned by the ancestors of the Jackson heirs, and had been conveyed and reconveyed at various times to Mr. D. P. Golson, but the ownership of same prior to February, 1920, has no particular bearing on this case. On *343 February 19, 1920, D. P. Golson owned an undivided one-half interest therein and the remaining undivided one-half interest was owned in equal proportions by Orell Jackson and Silia Jackson. For the year 1921 the property was assessed to D. P. Golson as the owner of an undivided one-half, and Orell Jackson and Silia Jackson as owning the remaining interest. The taxes for the year 1921 were $15.53. These taxes were not paid and the property was purchased on September 20, 1922, at a tax sale by D. P. Golson for the sum of $23.12, which represented the unpaid taxes and cost. For the years prior to the 1922 tax sale the address of the Jacksons had been separately given, but beginning with the 1921 notice the same were addressed to Mr. D. P. Golson, pursuant to his instructions. Thereafter, all such notices were mailed to Mr. Golson and he paid the taxes on the entire interests, and continued in possession as the owner thereof. The record shows that tax notices were never mailed to the Jacksons for any of their proportionate share of the taxes subsequent to those due for 1920.

In answer to the concursus proceedings, the Golson heirs predicated their title on the undivided interest of the Jackson heirs which was purchased by D. P. Golson at a tax sale dated September 20, 1922. They further interposed special pleas of prescription of ten and thirty years acquirendi causa and the peremption of five years as provided by Louisiana Constitution, Article 10, Section 11, L.S.A. These defendants also filed a plea of estoppel against the Jackson heirs; the basis for such plea being that the Jacksons were estopped from asserting any title to the property sold at the tax sale in 1922; that any such rights they might have possessed had been lost because of the unreasonable length of time which had expired since said sale; that because of the passage of such unreasonable length of time, coupled with their own inactivity and laches, they were thereby estopped from asserting their title in the concursus proceedings.

The Jackson defendants asserted a claim to their undivided one-half interest in the property which was sold to D. P. Golson at the 1922 tax sale. In this connection, the evidence showed that for the year in question D. P. Golson had two separate assessments made to him, being assessments Nos. 225 and 226. The assessment covering the Jackson property was No. 225 and was for the sum of $15.53, and was purchased for the unpaid taxes by Mr. Golson. Assessment No. 226 was for approximately one thousand fifty acres of land owned by Mr. Golson, and the taxes on same were paid by Mr. Golson. The record further reflected that the taxes were thereafter paid by the Golsons on the disputed tract of land, and that no notices were mailed to the Jackson heirs. The Jackson heirs, therefore, contend that the purchase by Mr. Golson of their undivided interest in the property at a tax sale did not vest any additional title in Golson, but was merely a payment by him of the taxes for the Jackson heirs with the right reserved to them to re-invest title in themselves by the repayment of all such past due taxes.

The most important issue presented to us for decision is whether or not the purchase by Mr. Golson of the undivided interest of the Jackson heirs by a tax deed in 1922 vested him with title to their interest. It is now the well settled law of our state that the adjudication to one of several joint owners of property adjudicated at a tax sale does not divest the other co-owners of their interest in the property. The tax sale only operates as a payment of the taxes for the joint benefit of all of the co-owners, with the right on the part of the adjudicatee to be reimbursed the amount he paid. Bossier v. Herwig et al., 1904, 112 La. 539, 36 So. 557; Murphy v. Murphy, 1914, 136 La. 17, 66 So. 382. However, it has also been held that the right of the co-owners to become reinvested with title upon reimbursing the other co-owners of his share of the taxes is a right that must be exercised *344 within a reasonable time, and if not exercised within such reasonable time, and third parties acquire an interest in the property on the strength of the recorded tax title without any knowledge of the equitable interest of the co-owners to become reinvested in his title, or reimbursing his co-owner for the taxes paid by him, such third person will be protected, and can plead the peremption provided for in Article 10, Section 11, of the Constitution against the attack on the tax sale. Cooper v. Edwards, 1922, 152 La. 23, 92 So. 721.

Furthermore on the question of reasonable time, we quote the following from Doiron et al. v. Lock, Moore & Co., Ltd. et al., 1928, 165 La. 57, 115 So. 366, at page 369:

"There is no statutory law prohibiting the purchase of an undivided interest in land by a co-owner at tax sale; but if he does purchase, equity holds that the tax deed inures to the benefit of his co-owners, at their option."

In all of these cases granting the co-owner the right to reacquire his property, it has been repeatedly held that same must be done within a reasonable length of time. What is a reasonable length of time must be governed by the particular circumstances of each case. For example, in Dorion v. Lock, Moore & Co., supra, it was held that twenty years was an unreasonable length of time, where the former co-owners had full knowledge of the facts surrounding the loss of the property, and took no action until same increased in value. In the case of Bridges et al. v. Tervino et al., La.App.

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Bluebook (online)
127 So. 2d 341, Counsel Stack Legal Research, https://law.counselstack.com/opinion/atlantic-refining-company-v-golson-lactapp-1961.