Branch v. . Saunders

Ekogdbn, J. Drainage assessments unmatured or not due are not liens or encumbrances within the meaning of the law. They are “charges” attaching to the land, as they fall due from time to time and follow the land until all have been liquidated. Thus in Taylor v. Commissioners, 176 N. C., 217, this Court held: “The drainage tax becomes a lien, just as the benefits accrue, i. e., annually. . . . It is a lien in rem, accruing annually and resting upon the land into whosoever bands it may be at that time.” So, also, in Pate v. Banks, 178 N. C., p. 141, the Court said: “The lien of the charges for drainage is not a debt of the owner of the land therein, but is a charge solely upon the land and accrues, patri passu with the benefits as they shall accrue thereafter. They are not liens until they successively fall due, and are presumed to be paid out of the increased productiveness and other benefits as they accrue from time to time. These assessments are to be levied from time to time to pay, not the indebtedness of the owner of any tract, but to pay the bonded' indebtedness of the district. In that they are exactly like bonds issued by the township, county, or State for public benefits and which become liens on property in future only to the extent of the taxes falling due each year to pay the interest and such part of the principal as may become due. One who purchases land in. a township, county or State cannot complain that these successive tax liens will from time to time be collectible out of bis realty. Whether be knew of the existence of such indebtedness or not makes no difference. They are not encumbrances within the sense of the warranty clause of a deed.” The language above quoted was approved in Comrs. v. Sparks, 179 N. C., 581, and in Foil v. Drainage Comrs., 192 N. C., 652. The defendants rely upon C. S., 5371. The decisions in Pate v. Banks and Foil v. Drainage Comrs., supra, were rendered after the enactment of C. S., 5371. The decisions and the statute are not necessarily in conflict as contended for by the defendants. C. S., 5371, provides in substance that a purchaser for value without notice under a deed of general warranty, who pays to the sheriff “the amount of said drainage assessment, which is a lien on the land purchased,” shall have a right of action against the warrantor of bis title. *179 Tbe agreed statement of facts in tbe case at bar does not disclose tbat tbe defendants are innocent purchasers for value or tbat they have paid any assessment upon tbe land purchased. An assessment matured and due, under tbe decisions, would constitute “a lien on tbe land purchased,” but, as we view it, this statute does not refer to future assessments not due at tbe time tbe land was purchased. We are therefore of tbe opinion tbat under tbe agreement of tbe parties as presented in tbe record tbat installments maturing and payable 1 September, 1928, and thereafter, do not now constitute a lien or encumbrance upon tbe timber, and tbe judgment of tbe trial court is- Affirmed.