Cone v. Usher

Citations

• 86 Kan. 880
• 122 P. 1049
• 1912 Kan. LEXIS 408

Syllabus

<p>SYLLABUS BY THE COURT.</p> <p>Taxation — ■Ejectment by Senior against Junior Tax-deed Holder —Limitation of Action. The plaintiff in ejectment claimed title under a tax deed valid on its face and recorded in October, 1892. No showing was made by either party relating to the occupancy of the premises for the succeeding twelve years. The defendant’s title rested on a voidable tax deed recorded on September 10, 1904, under which he took and continued to hold possession. The suit was commenced more than two years and less than five years after the defendant’s deed was recorded. Held, the plaintiff is to be regarded as the owner of the land and the defendant as a tax purchaser;- the two-year statute of limitation appearing in section 15 of the civil code (former section 16) relates to actions brought by a tax purchaser against the owner and does not apply, but the five-year limitation fixed by section 270 of the taxation act (former section 141) applies; and the suit is not one by a tax purchaser to build up title or to enlarge his rights but is one by the landowner to protect title already vested” against impairment by subsequent irregular tax proceedings.</p>