German Bank v. City of Louisville
Court of Appeals of Kentucky
Case 49 — Action to Enforce Tax Lien APPEAL FROM JEFFERSON CIRCUIT COURT, COMMON PLEAS DIVISION. Judgment for Plaintiff and Defendant Appeals. 1. The purchaser at a decretal sale, and not the vendor, is liable for the taxes thereon, which accrued after the sale, but before its confirmation. Vance v. Foster, 9 Busk, 389; MoLean v. Hartford Fire Ins.
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Case 49 — Action to Enforce Tax Lien APPEAL FROM JEFFERSON CIRCUIT COURT, COMMON PLEAS DIVISION. Judgment for Plaintiff and Defendant Appeals. 1. The purchaser at a decretal sale, and not the vendor, is liable for the taxes thereon, which accrued after the sale, but before its confirmation. Vance v. Foster, 9 Busk, 389; MoLean v. Hartford Fire Ins. Co., 1 Selden, (N. Y.), 151; Hughes v. Swope, 88 ■Ky., 257. 2. The bank having paid its taxes for the year 1891, under the Hewitt Bill, its property is not liable for the taxes assessed by the city of Louisville and sued for in this action. I, The…
1Opinion of the Court
Opinion of the court by
JUDGE DUREILLE
Affirming.
The appellant bank, at a judicial sale under judgment of the Louisville Chancery Court, became the purchaser of a lot of land in Louisvilje, Ky., on August 4, 1890. Under the charter of the city in force in 1890-91, assessments of all lands in the city were required to be made as of the 1st day of September in each year. Act May 12, 1884 (Burnett’s Code, p. 766, sec. 5). There was a provision that the assessment of such property might be either against the owner or holder. Id. p. 773, sec. 9. This would seem to be a provision to prevent…
2Cases cited6 opinions
- Hughes v. SwopeCourt of Appeals of Kentucky · 1886
- Ball v. First National BankCourt of Appeals of Kentucky · 1882
- Taliaferro v. GayCourt of Appeals of Kentucky · 1879
- Vance's administrator v. Foster & RayCourt of Appeals of Kentucky · 1872
- Rogers v. RogersTennessee Supreme Court · 1898
1 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Noel v. HarperCourt of Appeals of Kentucky · 1916
- Louisville & Nashville Railroad v. City of LouisvilleCourt of Appeals of Kentucky · 1911
- Mengel Box Co. v. SeaCourt of Appeals of Kentucky · 1915
- Jefferson Post No. 15, American Legion, Department of Kentucky v. City of LouisvilleCourt of Appeals of Kentucky · 1955
- Elliott's Admr. v. BushCourt of Appeals of Kentucky · 1881
2 more not listed; retrieve them via the Exa API.