White v. City of St. Paul

Supreme Court of Minnesota

White v. City of St. Paul

145 N.W. 25, 124 Minn. 305, 1914 Minn. LEXIS 516

CourtSupreme Court of Minnesota

DecidedJanuary 9, 1914

DocketNos. 18,495—(288)

StatusPublished

This text of 145 N.W. 25 (White v. City of St. Paul) is published on Counsel Stack Legal Research, covering Supreme Court of Minnesota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

White v. City of St. Paul, 145 N.W. 25, 124 Minn. 305, 1914 Minn. LEXIS 516 (Mich. 1914).

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Opinion

Hallam J.

On November 1, 1910, plaintiff’s assignor bought a state assignment certificate for taxes for the years 1906, 1907, 1908, and on January 6, 1911, paid the taxes for 1909. Plaintiff thereafter perfected this certificate into a tax title. The city holds separate certificates based upon local improvement assessments, the warrants for collection of which were issued at different times during 1896, 1898, 1899, 1900, 1901, 1906, 1912. Separate sales were made and the time for redemption expired on all except the last.

Following the decision in Gould v. City of St. Paul, 120 Minn. 172, 139 N. W. 293, and Midway Realty Co. v. City of St. Paul, supra, page 300, 145 N. W. 21, it is held:

The title derived by defendant city under all assessments prior to 1906 is cut out by plaintiff’s tax title.

The title derived by the city under the assessment lien that accrued in 1906 is equal in right of priority with the tax title of plaintiff, and to that extent the parties are tenants in common.

Defendant’s assessment lien accruing in 1912 is a first lien and is prior to any lien or right of plaintiff.

Judgment reversed and cause remanded with directions to proceed in accordance with the views expressed in this opinion.

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Hallam J.

On November 1, 1910, plaintiff’s assignor bought a state assignment certificate for taxes for the years 1906, 1907, 1908, and on January 6, 1911, paid the taxes for 1909. Plaintiff thereafter perfected this certificate into a tax title. The city holds separate certificates based upon local improvement assessments, the warrants for collection of which were issued at different times during 1896, 1898, 1899, 1900, 1901, 1906, 1912. Separate sales were made and the time for redemption expired on all except the last.

Following the decision in Gould v. City of St. Paul, 120 Minn. 172, 139 N. W. 293, and Midway Realty Co. v. City of St. Paul, supra, page 300, 145 N. W. 21, it is held:

The title derived by defendant city under all assessments prior to 1906 is cut out by plaintiff’s tax title.

The title derived by the city under the assessment lien that accrued in 1906 is equal in right of priority with the tax title of plaintiff, and to that extent the parties are tenants in common.

Defendant’s assessment lien accruing in 1912 is a first lien and is prior to any lien or right of plaintiff.

Judgment reversed and cause remanded with directions to proceed in accordance with the views expressed in this opinion.

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Bluebook (online)

145 N.W. 25, 124 Minn. 305, 1914 Minn. LEXIS 516, Counsel Stack Legal Research, https://law.counselstack.com/opinion/white-v-city-of-st-paul-minn-1914.

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