Board of County Commissioners v. Matlock

The opinion of the court was delivered by

Fatzer, J.:

This is an appeal from an order of the district court sustaining defendant’s demurrer to plaintiff’s petition. The point involved is whether a board of county commissioners may sue a purchaser of real estate who agreed in writing with the vendor to pay the taxes as they became due, and recover a personal judgment against him for the amount of the delinquent taxes.

We answer the question in the negative. The method of collec*273tion of taxes is not prescribed in our constitution but is left to the legislative discretion and control and no method…