Weston Investment Co. v. State

After payment of the sum claimed due for delinquent taxes, plaintiff sued to recover the amount charged as redemption penalties, which was paid under protest. Defendants’ demurrer to the complaint was overruled, and no answer having been filed, judgment was entered for plaintiff. Defendants county and city have appealed.

Plaintiff was the owner of real property on March 2, 1942, when the taxes for the fiscal year became a lien. On October 26, 1942, the United States instituted condemnation proceedings against the property, and thereafter on March 19, 1943, filed a, “declaration of taking” and deposited $252,800 with the court as estimated compensation, which had the effect of vesting title in the government. Under the provisions of section 258a of title 40 of the United States Code taxes which are a lien on property when a declaration of taking is filed may be ordered paid out of the estimated compensation fund. (United States v. Certain Parcels of Land in Philadelphia, 130 F.2d 782, 783 ; Weber v. Wells, 154 F.2d 1004, 1005 ; Collector of Revenue v. Ford Motor Co., 158 F.2d 354, 357 .) No effort was made, however, to take advantage of section 258a until June 10,1943, when…