Case ID: la_143/html/0187-01.html
Source: Caselaw Access Project
Author: {"author": "PROVOSTY, J.", "license": "Public Domain", "url": "https://static.case.law/"}
Date Created: 2024-08-24T03:29:51.129683

(78 South. 442)
    No. 21312.
    ARNOLD et al. v. SAUER.
    (April 1, 1918.)
    
      (Syllabus by Editorial Staff.)
    
    Taxation &wkey;>734(7) — Sale—Notice oe Delinquency.
    Where no notice of delinquency was served on the owner, the tax sale was a nullity.
    Appeal from Twenty-Fifth Judicial District Court, Parish of Tangipahoa; W. S. Rownd, Judge.
    Suit by J. B. Arnold and H. E. Carroll against Mrs. Lillian Thompson Sauer. From judgment dismissing the suit, plaintiffs appeal.
    Affirmed.
    R. C. & S. Reid, of Amite, for appellants. Miller, Miller & Fletchinger, of New Orleans, for appellee.
   PROVOSTY, J.

The property of defendant, Mrs. Lillian Thompson Sauer, was assessed in 1905, to “Mrs. William Thompson,” and was sold to plaintiffs in 1906 under said assessment. Plaintiffs have brought the present suit to confirm the tax title. No notice of delinquency was served on defendant, hence the tax sale was a nullity; and as she has been continuously in the actual possession of the property, prescription cannot be invoked against her.

The judgment dismissing the suit is affirmed.