Helterline v. People

66 N.E.2d 345, 295 N.Y. 245, 1946 N.Y. LEXIS 849
CourtNew York Court of Appeals
DecidedMarch 7, 1946
StatusPublished
Cited by29 cases

This text of 66 N.E.2d 345 (Helterline v. People) is published on Counsel Stack Legal Research, covering New York Court of Appeals primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Helterline v. People, 66 N.E.2d 345, 295 N.Y. 245, 1946 N.Y. LEXIS 849 (N.Y. 1946).

Opinion

Thacher, J.

Plaintiff brought suit under article 15 of the Eeal Property Law to determine the ownership of the southern half of lot number 91, Jerseyfield Patent, in the town of Stratford, county of Pulton, claiming to have acquired title thereto from one Lena M. Levitt by deed received for record January 15, 1929. Having proved this conveyance, plaintiff traced his title through mesne conveyances back to 1852. This chain of title is complete notwithstanding an assignment for the benefit of creditors by one of plaintiff’s predecessors in title on April 5, 1880. True, the record fails to show any reassignment but there was a reversion of title by operation of law on April 5, 1905 (L. 1875, ch. 545; Matter of Vietor (Ruth), 295 N. Y. 665). The State denied that plaintiff was in possession of the property for one year prior to the commencement of the action — a statutory prerequisite to the maintenance of suit under article 15, section 500, of the Eeal Property Law — but proof of an unbroken chain of title for more than twenty years established prima facie ownership of the land in plaintiff and constructive possession thereof under Civil Practice Act, section 335. The statutory requirement is satisfied by constructive possession, that is, “ possession in law, which follows in the wake *250 of title ” (Churchill v. Onderdonk, 59 N. Y. 134, 136; Vanderveer Crossings v. Rapalje, 133 App. Div. 203, 206; Clason v. Stewart, 23 Misc. 177, 180).

To defeat plaintiff’s claim of title the State relied upon a tax deed from the State Comptroller to the People of the State recorded May 30, 1877, pursuant to a tax sale of 1871. At this tax sale the whole of lot 91 consisting of a thousand acres was sold for unpaid taxes levied upon its nonresident assessment for the years 1861, 1862 and 1863 and also for unpaid taxes levied upon a nonresident assessment of the north half of the lot in the years 1864 and 1865, In the latter two years the south half of lot 91 (the lands here in question) was assessed as resident lands and the taxes levied thereon were in fact paid. This sale was wholly void and the tax deed did not confer title on the State (People v. Hagadorn, 104 N. Y. 516, 524). To cure this defect the State relied upon the Tax Law of 1896, chapter 908, section 132, contending that under the provisions of that section the comptroller’s deed, having been recorded for more than two years, was conclusive evidence that the sale and. proceedings prior thereto were valid and regular. Section 132 made such a deed subject to cancellation on direct application to the comptroller or in an action brought before a competent court, provided such appplication be made or such action be brought, in the case of all sales held prior to the year eighteen hundred and ninety-five, within one year from the passage of this act ” (May 27, 1896).

At a Trial and Special Term the tax deed was held to be wholly void and plaintiff’s title was sustained, but the court considered it equitable that the plaintiff should pay to the defendant the unpaid taxes upon the south half of the lot for the years 1861, 1862 and 1863, with interest, and should also reimburse the State equitably for the taxes it had paid thereon from and including the year 1886 to date, provided a fair and just apportionmentiof the latter amount could be arrived at by proof of the relative assessed valuation of the north and south halves of said lot during said period. An interlocutory decree provided for an apportionment and the final decree required payment in accordance with the referee’s apportionment.

The Appellate Division reversed this decision, holding that section 132 of chapter 908 of the Laws of 1896 was not only *251 a curative act but a statute of limitations which barred the plaintiff’s assertion that the sale was wholly void and that the tax deed did not confer title on.the State.

In People v. Hagadorn (supra) it was held that a sale of land for taxes of several years, the assessment for one of which is void, is an excess of jurisdiction and renders the sale entirely void. In that case this court said (p. 524): There can be.no division of the sum payable, and no separation which can validate a'part and reject the rest. It is either wholly bad or altogether good.” Nehasane Park Assn. v. Lloyd (167 N. Y. 431, 437) and Saranac L. & T. Co. v. Roberts (195 N. Y. 303, 311) are to the same effect. If this were not the rule the owner’s privilege of redemption would be conditioned upon payment of an illegal tax. The purpose of the prescribed statutory process for assessment, sale and redemption is to compel payment of taxes overdue and, in default of such payment, to transfer the title of real estate from the owner thereof to another without the owner’s consent. This being the nature of the process, the owner’s title may not be divested unless statutory requirements are strictly observed. Nor may the Legislature by its fiat make legal a deed which was theretofore absolutely void because of jurisdictional defects. A curative act enacted for such a purpose is unconstitutional and void. It is an attempt to deprive the owners of the land of their property without due process of law. (Dunkum v. Maceck Building Corp., 256 N. Y. 275; Marx v. Hanthorn, 148 U. S. 172; Wallace v. McEchron, 176 N. Y. 424; Cromwell v. MacLean, 123 N. Y. 474.)

Although the Legislature may legally enact a statute of limitations to prevent the assertion of a right to question the validity of a tax title of vacant and unoccupied lands because of jurisdictional defects in the sale and in the proceedings leading thereto, this it may not do unless a reasonable time is given for the assertion of the right before the statute becomes operative (Dunkum v. Maceck Building Corp., supra; Meigs v. Roberts, 162 N. Y. 371, 378; Doud v. Huntington Hebrew Congregation, 178 App. Div. 748; Halsted v. Silberstein, 196 N. Y. 1).

In applying these rules to this case the Appellate Division failed to note that there was no right to bring an action against the State to determine title to the property in question within one year after the enactment of the statute on May 27, 1896. *252 Section 132 of the Act of 1896, chapter 908, had its origin in chapter 448 of the Laws of 1885, which amended chapter 427 of the Laws of 1855 and gave conclusive effect to the comptroller’s conveyance. On the same day that this law was passed, the Legislature enacted a further amendment to chapter 427 of the Laws of 1855 by adding the following provision (L. 1885, ch.

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Bluebook (online)
66 N.E.2d 345, 295 N.Y. 245, 1946 N.Y. LEXIS 849, Counsel Stack Legal Research, https://law.counselstack.com/opinion/helterline-v-people-ny-1946.