Summary

Portrait of David Josiah Brewer David Josiah Brewer Ontario Land Company v. Jay Yordy…

The owner of property is bound to take notice of the time and place provided for tax proceedings. He knows that his property is subject to taxation. The plaintiff was the owner of the entire Capital Addition to North Yakima. It was charged with notice of the fact of the platting and the condition shown by the plat. Examining the tax proceedings, it would find that four blocks not named on the plat, but within that addition, were listed and assessed for taxation.
Source: Wikisource

Portrait of David Josiah Brewer David Josiah Brewer Ontario Land Company v. Jay Yordy…

Could it ignore these facts because the description in the tax proceedings was not officially or technically correct or sufficient? But the case does not rest on this presumption. It appears from the testimony of the county treasurers that the plaintiff knew that the authorities were attempting to assess and tax this 'reserved' tract under the description of blocks 352, etc., so that it had not merely notice from the record, but notice in fact, that the tract marked 'reserved' was being assessed for taxation under the description of blocks 352, etc., and in no other way.
Source: Wikisource

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