Harris v. City of Sarasota

This.appeal is from an order denying a motion to vacate, on the theory that they are void, a final decree of foreclosure, sale, confirmation and deed made in in rem proceedings against lands for the enforcement of delinquent municipal tax payments. The sale ordered by the. final decree was made and also confirmed by the Court. No appeal was taken from the final decree. The proceedings are in rem under the statute.

Taxation is essential to the maintenance of sovereign government and the law charges property owners with notice of the operation of tax laws. Where taxes are not paid when due under…