Legal Opinion
Helm v. Griffith
Alabama Court of Appeals
Decided February 10, 1920No. 6 DIV. 362Published
Appeal from Circuit Court, Jefferson County ; Hugh A. Locke, Judge. Suit by Dee Griffith against J. B. 1-Ielm. Judgment for plaintiff, and defendant appeals. Brief did not reach the Reporter. Brief did not reach the Reporter.
1Opinion
Section 1312 of the Code of 1917, in reference to municipal taxes, provides:
"After assessment taxes shall become due on the 1st day of December, and delinquent on the 1st day of January following, and shall, after becoming delinquent, bear the legal rate of interest." (Italics ours.)
It is to be noted in passing that an assessment is a condition precedent to the taxes becoming due or delinquent.
By statute, the chancery court is given jurisdiction to sell property on which the taxes have become delinquent, and in this respect section 1319 of the Code provides as follows:
"Within three months…
2Cases cited27 opinions
- Larson v. American Bridge Co.Washington Supreme Court · 1905
- Dickson v. Desire's AdministratorSupreme Court of Missouri · 1856
- Hay v. City of BarabooWisconsin Supreme Court · 1906
- Anderson v. KnoxSupreme Court of Alabama · 1852
- Buckner v. SuggSupreme Court of Arkansas · 1906
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