Court Opinion

ID: 9528825
Source: CourtListenerOpinion
Date Created: 2023-08-07 03:44:25.170999+00
Date Added: 2024-06-11T13:27:22.334439
License: Public Domain

*234MR. CHIEF-JUSTICE JAMES T. HARRISON
(specially concurring) :
In this cause it had seemed to me that there should be a distinction ■ between the position of a mortgagee holding an assignment of a certificate of tax sale and the position of a mortgagee who merely paid the taxes.
In the first instance there exists a lien entirely independent of the mortgage because if the holder of the assignment was not a mortgagee a means is provided whereby the lien can be enforced against the land. In the second instance, however, there is no lien independent of the mortgage because payment of the taxes discharges the tax lien against the land, and it is only by virtue of the provisions of the mortgage permitting the-mortgagee to pay taxes and recover the amount so paid in the foreclosure action that reimbursement may ' be achieved.
My associates disagree with my theories and it appears they have the weight of authority sustaining their position, and I find the precedents for my views extremely meager and unsatisfactory.
In these circumstances I should and do concur in the foregoing opinion.