City of Yakutat v. Libby, McNeill & Libby

FOLTA, District Judge.

The question which is decisive of this controversy is whether, in the absence of statute, a personal action by a municipality for the recovery of real property taxes lies against the owner.

The ninth subdivision of Section 16 — 1— 35, A.C.L.A.1949, empowers municipalities “To assess, levy, and collect a general tax * * * upon all real and personal property, and to enforce the collection of such lien by foreclosure, levy, distress and sale”; and Section 16-1-121, Id., provides that: "Whenever the tax on real property shall not have 'been paid when due, the councils of…