When examining property tax records or legal documents related to real estate, you might encounter the term “et ux.” This Latin abbreviation stands for “et uxor,” meaning “and wife.” It indicates that the property is jointly owned by the named male individual and his wife.
Explanation
- Definition of “Et ux.”:
- Latin Origin: “Et ux.” combines “et” (and) with “uxor” (wife).
- Usage: Signifies that the man listed is married and that his wife shares ownership of the property.
- Usage in Property Records:
- When a property is listed under “John Doe et ux.,” it means John Doe and his wife are co-owners.
- This notation was traditionally used in legal documents, deeds, and tax records to indicate joint ownership.
- Legal Context:
- Archaic Term: While “et ux.” is considered archaic, it still appears in some property records and legal documents.
- Modern Practice: Today, it’s more common to list both spouses’ full names for clarity and legal precision.
Related Terms
- Et vir:
- Meaning: Latin for “and husband.”
- Usage: Used when the primary name is the wife’s, indicating joint ownership with her husband.
- Et al.:
- Meaning: Latin for “and others.”
- Usage: Used when there are multiple additional parties involved.
Why It Matters in Property Taxes
- Joint Responsibility:
- Both spouses are legally responsible for property taxes.
- Understanding ownership helps determine who is liable for tax payments.
- Implications for Tax Notices and Legal Proceedings:
- Tax notices may be addressed using “et ux.,” indicating both owners.
- In cases of tax liens or foreclosure, both parties are involved due to joint ownership.
Example
If a property tax record lists “Michael Smith et ux.,” it indicates that Michael Smith and his wife jointly own the property and are both responsible for the associated property taxes.
Authoritative Sources
- Legal Dictionaries and Resources:
- Cornell Law School – Legal Information Institute: Provides definitions for legal terms like “et ux.”
- FindLaw Legal Dictionary: Offers definitions of legal terms, including “et ux.”
Conclusion
In property tax records, “et ux.” denotes that the property is jointly owned by the named male individual and his wife. Recognizing this term clarifies ownership and tax liability, ensuring that both parties are acknowledged in legal and tax matters.
Disclaimer: The information provided is for general informational purposes and should not be considered legal or tax advice. Tax laws are complex and subject to change. For advice specific to your situation, consult a qualified tax professional or refer to official IRS resources.