Russell v. Woerner
Russell v. Woerner
Opinion of the Court
This action is to recover the amount of certain taxes with interest and penalties alleged to have been due to Kansas City, Missouri. The judgment in the trial court was for the defendants and plaintiffs took an appeal to the Supreme Court, on the ground of the case involving a construction of the revenue law. That court thought otherwise and transferred the case to this court.
Section 59 of article 5 of the Kansas City charter provides that “. . . . If any person claiming title under a tax deed, executed substantially as provided for in the preceding section, shall be defeated in any suit or proceeding by or against him for the recovery of the real property conveyed or purporting to be conveyed by such tax deed, the successful claimant shall be adjudged to pay such person claiming under such tax deed the full amount of all money paid by the purchaser at the tax sale for such real property, and ten per cent of such amount immediately added as a penalty, with twenty-four per cent interest per annum on the whole amount thus made from the day of sale; and also the amount of all taxes, State, county or municipal general or special, paid by the purchaser, his heirs or assigns, after the 'date of the certificate of purchase, and a like penalty of ten per centum added as before on the amount of each of such payments, with twenty-four per cent interest per annum on the whole of such
In order to maintain an action for the taxes the purchaser must have had a deed executed substantially in accordance with the provisions of section 58 of article 5 of the charter; and thus armed with such a deed, he must have been defeated in his suit to recover the property. In the present case the deed executed to plaintiffs does not appear in the record and we are not therefore advised whether it was the kind of deed with which a purchaser was authorized to enter upon a contest.
Again, the charter provides that the purchaser must have been “defeated in any suit or proceeding for the recovery of the property.” A “suit or proceeding” and a “defeat” are prerequisites to the right of the purchaser to hold the owner in a personal judgment. The charter implies that the owner has resisted the purchaser in his suit and defeated him in his effort to get the property, and thereby has rendered himself personally liable for the taxes which the purchaser has paid. In Phelps v. Brumback, supra, l. c. 26, we said that “It seems clear that the intent of the charter is to say to
The last remark brings up the question as to the necessity of making the owner a party in order that the party holding the tax deed may place himself in a situation to sue such owner. It has been already stated that in the action brought by plaintiffs to recover the land under the tax deed, the Knickerbocker Trust Company, the owner thereof, was not made a party. It will be observed that the charter reads that if the party claiming title under the tax deed shall be defeated “the successful claimant shall be adjudged to pay such person” the full amount of the taxes, etc. “The successful claimant” means the owner of the property (or at least him Avhose duty it Avas to pay the taxes); for it cannot be supposed that any one else would be made liable to a personal judgment Avliich AAras to be a lien on the property. So therefore, it is our opinion that since the OAvner of the property was not a party to the action which plaintiffs brought for possession, there was no “defeat” such as the charter contemplated; nor Avas there a “successful claimant’-’ against whom a personal judgment could be rendered.
The result of the foregoing consideration is to affirm the judgment.
Case-law data current through December 31, 2025. Source: CourtListener bulk data.