Brown v. Going

Citations

• 96 Kan. 266
• 150 P. 554
• 1915 Kan. LEXIS 363

Syllabus

<p>SYLLABUS BY THE COURT.</p> <p>1. Taxation — Tax Sale■ — Land Bid in by County — Tax Certificate Prematurely Issued, — Tax Deed Void. Chapter 162 of the Laws of 1891 and the amendments thereto, in effect, provide that where counties elect to come under its provisions the county treasurer shall bid off all lands therein that are advertised for sale for taxes and that no other bids shall be received, and, further, that the lands so bid off shall be subject to redemption until the expiration of the three years from the date of sale, and if not redemmed that the lands may then be disposed of by the county according to the general provisions of law. The assignment of lands so bid off and the issue of a certificate by the officers of the county one day before the period of redemption had expired as in this case, is held to have been without authority. and the issuance of a tax deed based thereon is void. And, held further, -that the record herein sufficiently shows that the act mentioned was operative in the county where the land was located and that the tax proceedings in question were had under that act. ;</p> <p>2. Same — Election by County to Bid in Land at Tax Sale — Judicial Notice. A court may take judicial notice of the adoption of the act mentioned by a county and that it was in operation there when certain tax proceedings were had.</p>