Behan v. Board of Assessors
Supreme Court of Louisiana
Monroe, J. PPBAL from the Civil District Court, Parish of Orleans. Separate assessments of the naked real estate, and of the improvements upon it, áre violative of Sec. 16 of Act No. 106 of 1890, and are absolutely null and void. Under See. 32 of Act No. 106 of 1890, the delivery of the tax roll to the recorder of mortgages does riot operate a lien or mortgage upon the property until the 31st day of December of the current year.
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Monroe, J. PPBAL from the Civil District Court, Parish of Orleans. Separate assessments of the naked real estate, and of the improvements upon it, áre violative of Sec. 16 of Act No. 106 of 1890, and are absolutely null and void. Under See. 32 of Act No. 106 of 1890, the delivery of the tax roll to the recorder of mortgages does riot operate a lien or mortgage upon the property until the 31st day of December of the current year. Hence the purchaser of property in May. purchased the property free from mortgages for the taxes of the current year.
1Opinion of the Court
The opinion of the court was delivered by
Watkins, J.
Alleging themselves to be the joint owners of certain real property situated in the city of New Orleans, and described in their petition, together with all of the buildings and improvements thereon, as well as all of the rights, ways, servitudes and privileges thereto appertaining, and also of the entire machinery, engines, boilers, loom, frames, shaftings, pulleys, elevator, etc., thereon situated — the whole constituting the plant and fixtures of said property — the petitioners represent that, on the 3d day of May, 1893, same was purchased…
2Cited by1 opinion
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