Opinion
No. 7332.
May 20, 1947.
Appeal from District Court, Seventh Judicial District, Canyon County; A.O. Sutton, Judge.
Action by State, on relation of Frank Langley, Attorney General, and others against County of Canyon, a municipal corporation of the State of Idaho, and another, for cancellation of taxes and to quiet title to land. From an adverse judgment, defendants appeal.
Judgment affirmed.
Earl E. Reed, Pros. Atty., of Caldwell, and V.K. Jeppesen, of Nampa, for appellants.
The weight of authority is to the effect that taxes lawfully levied are not voided by the acquisition of title by the State in satisfaction of a mortgage to the State. Triangle Land Co. v. City of Detroit, 204 Mich. 442, 170 N.W. 549, 551, 2 A.L.R. 1526. City of Puyallup v. Lakin, 45 Wn. 368, 88 P. 578; City of Santa Monica v. Los Angeles County, 15 Cal.App. 710, 115 P. 945; Mayor and Alderman of Jersey City v. Montville Township, 84 N.J.L. 43, 85 A. 838.
Tax liens on real property cannot be made subordinate to other liens. Kieldsen v. Barrett, 50 Idaho 466, 297 P. 405; Article VII, Section 7, Idaho Constitution; I.C.A. § 61-102.
All liens for governmental purposes are coequal in dignity. Kieldsen v. Barrett, supra.
The lien of county and city taxes has the same priority as state taxes. Bosworth v. Anderson, 47 Idaho 697, 280 P. 227, 65 A. L.R. 1372; I.C.A. § 61-102; I.C.A. Chapter 8, Title 61, and §§ 61-901 and 61-905, I.C.A.
Robert Ailshie, Atty. Gen., and J.R. Smead, Asst. Atty. Gen., for respondents.
Land owned by the State for public purposes is not subject to taxation. Idaho Constitution, Article 7, Section 4; State v. County of Minidoka, 50 Idaho 419, 424, 298 P. 366; State v. Reed, 47 Idaho 131, 272 P. 1008; City of Idaho Falls v. Pfost, 53 Idaho 247, 23 P.2d 245; In re Delinquent Real Estate Tax Proceedings, 182 Minn. 437, 234 N.W. 691; State of New Mexico v. Locke, 29 N.M. 148, 219 P. 790, 30 A.L.R. 407, and authorities there cited; State v. Snohomish County, 71 Wn. 320, 128 P. 667.
The character of the relief sought in this appeal is apparent from the uncontroverted statement of facts, which is as follows:
March 30, 1945, this action was instituted for the purpose of canceling all taxes levied against the South half of the Southwest quarter of Section 34 in Township 4 North, Range 3 West of the Boise Meridian in Canyon County, Idaho, excepting a strip 50 feet wide along the North side thereof, and containing, exclusive of rights of way, 77 acres, more or less, for the years 1932, 1933 and 1935, and for the purpose of restraining the defendants from asserting said taxes against the lands, and quieting title thereto in plaintiffs Steelman and Offill. Defendants filed a demurrer, and later an amended demurrer, upon the following grounds, to-wit: That plaintiffs' complaint does not state facts sufficient to constitute a cause of action against defendants, or either of them; that the court has no jurisdiction of the subject-matter of this action in that part of the taxes sought to be cancelled are state taxes levied upon said lands, and that the State of Idaho has received reimbursement from defendants therefor; that there is a defect and misjoinder of parties defendant in that neither party defendant is a necessary or proper party to this proceeding; that it appears from the complaint that plaintiffs seek equitable relief and that all relief claimed by plaintiffs is based upon the wrongful and unequitable acts of the plaintiff, S.F. Steelman, in not paying the taxes sought to be cancelled. Said amended demurrer was overruled, and defendants refused to plead further.
It appears that in 1930 the plaintiff, S.F. Steelman and his wife were the owners and in possession of the property above described, and on July 29, 1930, made and executed their promissory note payable to the State of Idaho in the principal sum of $2,000, with interest at six per cent per annum, and gave as security a real estate mortgage upon said property. Thereafter and during the years 1932, 1933 and 1935 Canyon County levied ad valorem taxes against said lands, which were not paid by Steelman, the then owner. It further appears that December 17, 1935, Steelman and wife conveyed said property to the State of Idaho by a deed absolute, reciting a consideration of $2,000, and further stating: "This deed is taken in full satisfaction of a mortgage given to the State of Idaho by S.F. Steelman and Nancy Ward Steelman, his wife, recorded in Book 93 of Mortgages at page 170." Thereafter said property was sold according to law to Steelman for the sum of $2,502.50, and Steelman sold said premises to plaintiff A.V. Offill, who is now in possession thereof.
The trial court entered judgment in respondents' favor that all taxes levied by Canyon County against the property for the years 1932, 1933 and 1935, together with all interest, penalties and costs otherwise accruing or having become payable be set aside, cancelled and held for naught, and restrained and enjoined defendants from asserting any claim or claims against said property for the payment of any of said taxes, interest, penalties or costs, and further adjudged and decreed that the title in and to said property is vested in S.F. Steelman and A.V. Offill free and clear of any encumbrance by reason of said taxes or any of them.
From said judgment this appeal was taken.
The same question presented by this appeal has been decided by this court in State v. Reed, 47 Idaho 131, 272 P. 1008, and in a very able and exhaustive opinion written by former Justice W.F. McNaughton, in State v. County of Minidoka, 50 Idaho 419, 298 P. 366, and we find no reason to depart from the principles of law announced therein as applied to the facts here presented. The necessity for repeating what has already been announced as the rule in this jurisdiction is not apparent.
On authority of State v. Reed and State v. County of Minidoka, above cited, the judgment of the trial court in this case is affirmed. Costs to respondents.
GIVENS and HOLDEN, JJ., and WINSTEAD, D.J., concur.
MILLER, J., did not sit at the hearing nor participate in the decision.