The Assessment and Taxation of Easements

Authors

Snyder Jed King

Abstract

A sells a plot of ground to B, reserving in the grant an easement of way across B's property. B becomes delinquent in the payment of his taxes on the property and allows it to go by tax foreclosure. C purchases the property at the tax foreclosure sale and now attempts to keep A from using the right of way, asserting that the title he derived from the tax sale has cut off A's right of easement. The resulting problem has received varied treatment in the different jurisdictions of this country. The apparent conflict in the decisions can be partially explained by differences in the taxing statutes of the respective states.

First Page

35

Recommended Citation

Snyder J. King, Comment, The Assessment and Taxation of Easements, 16 Wash. L. Rev. & St. B.J. 35 (1941).
Available at: https://digitalcommons.law.uw.edu/wlr/vol16/iss1/3