Imágenes de páginas
PDF
EPUB

Land & Securities Co. v. Standard Investment Co.

mentioned. The defendant accepted and retained this money.

In the meantime the defendant, as holder of special tax bills for grading Charlotte Street mentioned above, brought suit July 6, 1917, six days before the lien provided by the charter should expire, to enforce its lien of those special taxes against the lots. This suit, however, was brought against William A. Evans, the former owner, after he had conveyed the lots to the Utility Investment Company, which was the record owner at the time the suit was brought and since July, 1914. Eleven days later, July 17, 1917, the Standard Investment Company, after it had paid the general taxes mentioned above, dismissed its suit against Evans. Thus the Standard Investment Company, on July 17, owned the certificates of purchase for general taxes and the special tax bills for grading, the lien of which had expired some five days before, and which amounted to $1877.74.

On that day the Standard Investment Company paid to the city treasurer that amount in settlement of the tax bills owned by itself, and two days later, as owner of the tax bills, received from the city auditor the same amount. That is, the defendant, claiming to own the land, paid to the city $1877.74, the amount of the tax bills, and, as owner of the tax bills, received from the city immediately the same amount.

When this suit was brought, October 17, 1918, the plaintiff held the record title as stated, which it had acquired through mesne conveyances from William A. Evans, and it also held certificates of redemption which had been issued when it paid the amount of the judgment for benefits assessed in the condemnation proceeding. At that time the defendant held the certificates of purchase aggregating $93.06, which it acquired under sale for general taxes in July, 1917, and also held the tax bills for grading, aggregating at that time more than two thousand dollars, including interest. On July 15, 1918, before bringing the suit, the plaintiff tendered to the city treasurer $93.06 for general taxes for the purpose

Land & Securities Co. v. Standard Investment Co.

of redeeming the land. This was refused because the plaintiff did not also tender the amount of the special tax bills for grading, the lien of which had expired July 12, 1917.

After hearing this evidence the circuit court recited the facts and decreed that the plaintiff was owner in fee of the lots described in the petition and that the same were chargeable with only $93.06 the amount of the general taxes and penalties for the year 1916, which amount had been tendered by the plaintiff and deposited with the clerk of the court. Whereupon the defendant appealed.

I. The appellant asserts that the plaintiff had no right to redeem the land from a sale under the execution; that while the charter of Kansas City expressly permits redemption from sale under execution to enforce a judgment upon special tax bills, it does not allow redemption from a sale under execution issued upon a

Benefit Assessment:

Redemption of
Lands Sold.

benefit assessment judgment.

Article 8 of the Charter of Kansas City covers the general subject of public improvements. It provides for assessments, tax bills, etc., for improvements. Section 23 of the Article requires the treasurer of the city to keep a "special tax record" which should be "complete and full and show all special tax bills, if any, issued under this charter and all benefit assessments arising out of condemnation and grading cases," etc. "Any and all special assessments therein contained whether arising out of the issuance of special tax bills as in this article provided, or by virtue of the verdict or report of juries or commissioners in such condemnation or grading proceedings, respectively, shall be considered for the purpose of collecting and receiving payment thereof, as special taxes against any lot or parcel of land against which the same may be a lien."

Section 24 of the same Article provides that "every special tax bill issued under the provisions of this article shall be a lien upon the land described therein upon

Land & Securities Co. v. Standard Investment Co.

the date of the certification thereof to the city treasurer, as in this article provided, and such lien shall continue for two years thereafter, but no longer," etc.

Continuing, Section 24 provides for the issuance of special tax bills, for suit to enforce same and for judgment thereon, and contains this provision: "Upon sale made by the sheriff upon any such special execution he shall issue to the purchaser a certificate of purchase setting forth the circumstances of such special execution, the date of sale, the purchase, the property sold and the amount bid. If the property so sold be redeemed within one year from the date of such sale by the payment of the amount of such judgment, including interest and costs up to the date of redemption by the owner of or party interested in said property, no deed shall be given by the sheriff. Upon such redemption as herein provided any tract of land sold under special execution the judgment against the same and the lien thereof shall be satisfied on the record of such judgment," etc.

of

The appellant points out that "every special tax bill" as provided in that article, shall be a lien upon the land, and asserts that the provisions for executions upon them applies only to special tax bills and not to benefit assessments in condemnation proceedings, and that the provision quoted refers only to executions issued upon the judgment to enforce special tax bills and does not include special executions upon judgments for a benefit assessment.

It will be noticed that Section 23 provides for a special tax record, which is to include special tax bills as well as benefit assessments, and both are to be considered for the purpose of collection as special taxes.

In Bryant v. Russell, 127 Mo. 422, this court quoted from the then charter of Kansas City a provision exactly the same in respect to the above as the present charter, and held that the right of redemption applied to sales under judgment for benefit assessments as well as under judgment for special tax bills, and that such was the intent of the Legislature in framing the Kansas City char

Land & Securities Co. v. Standard Investment Co.

ter. The court uses this language, 1. c. 430: "The vitality of the statute is its intent, and where the latter is plain the court should give it effect. What is within the clear meaning and implication of an enactment is as much a part of it as its very letter."

That language has been quoted and the principle approved in the later case of State ex rel. v. Trustees of William Jewell College, 234 Mo. 299, 1. c. 313. The omission to mention execution on benefit assessments as well as tax bills, does not prevent that conclusion as to the intent, because such benefit assesments are provided for in the same special record and are to be treated as special taxes.

Appellant further contends that the provisions of Article 6 of the Charter of 1908, relating to the condemnation of property for public purposes will control the provisions of Article 8, which is a general act, and points out some of the provisions of Article 6 in relation to the condemnation. Among other things that article provides that after a verdict fixing the assessment in . condemnation proceedings, and judgment, on a sale the sheriff shall make the purchaser a deed and vest in the purchaser all the right, title, interest and estate of the parties owning and interested in the land sold. Then it provides that "executions and proceedings thereon shall be under the control of the court as in ordinary civil cases."

There are other provisions in Article VI relating to proceedings for condemnation, a trial, verdict of the jury, method of conducting trial, appeals, etc. However, all these provisions relate to the method of procedure in the conduct of a condemnation proceeding until the final judgment and execution. There is nothing in any of them to show an intention to deprive a landowner of any of the benefits and privileges provided by the general article on public improvements, Article 8. The article relating to the special subject contains no provision that is in conflict with the provisions of the general article.

Land & Securities Co. v. Standard Investment Co.

Redemption:

Expired Tax Bills.

II. The appellant claims that if the plaintiff has a right to redeem it is only by payment of the special tax bills which the defendant held for grading. It will be recalled that those special tax bills which the defendant held were issued July 12, 1915, and certified to the city treasurer on that day. Section 24 of Article 8 of the Charter of Kansas City provides that every tax bill issued under the provision of the article relating to public improvements shall be a lien upon the land described therein from the date of the certification to the city treasurer, and shall continue for two years thereafter. Then the lien of such tax bills expired July 12, 1917. The defendant acquired them before the lien expired and brought suit on them July 6, 1917, against the wrong party, which suit was afterwards dismissed. The appellant claims the right to include those in the amount which plaintiff should be compelled to pay in order to redeem, as provided by the city charter, and quotes Section 34, Article 5, of the city charter relating to the subject, as follows:

"Section 34. Real property sold under the provisions of this article, including any real property bid off by the city, or any interest in such real property, may be redeemed by the owner, or his agent or attorney, at any time within five years from the first day of which the annual tax sale began by the payment to the city treasurer of the amount for which such real property was sold, together with interest thereon at the rate per cent bid per annum from the date of purchase together with any other taxes, assessments, or benefits subsequently paid by the purchaser, his heirs or assigns, as authorized by this charter, whether state, county, park, municipal, general or special, together with interest thereon at the same rate from date of payment."

It will be noticed that this section provides that a purchaser at any tax sale, as provided in Article 5, in order to redeem, must pay any other taxes, assessment or benefits "subsequently paid" by the purchaser. If these special tax bills, while still alive, had been taken

293 Mo.-9

« AnteriorContinuar »