Gibson v. Branstool

Citations

• 82 Kan. 59
• 107 P. 770
• 1910 Kan. LEXIS 193

Syllabus

<p>SYLLABUS BY THE COURT.</p> <p>1. Counties — Purchase at Tax Sale — Disposition of Land Not Redeemed in Three Years. Where a county adopts the provisions of chapter 162 of the Laws of 1891 (Gen. Stat. 1901, §§ 7659-7661), and land is taken for the county thereunder and remains unredeemed for three years or more, the county commissioners may dispose of it for less than the legal charges against it, or it may be conveyed to any person who oifers to pay the legal charges due thereon without the intervention of the county commissioners.</p> <p>2. Tax Deeds — Time of Execution after Assignment of Certificate. Where such land is disposed of for a sum less than the legal charges due thereon, then, under the provisions of section 7672 of the General Statutes of 1901 (Laws 1893, ch. 110, § 4), six months must intervene between the date of the assignment of the certificate and the execution of the deed, but not otherwise.</p> <p>•3. -- Consideration — Separate Statements of Selling Price and Subsequent Taxes. Where a county held land taken under this law for more than three years the certificate was assigned to a purchaser for the full amount of legal charges against the land, and a tax deed was executed therefor on the same day. From the recitals in the tax deed it appeared that the amount of consideration received for the deed consisted of the amount of the original sale, with interest to the date of the deed, and the amount of the subsequent taxes, with interest to the same date, which amounts were separately stated, instead of being named as one lump sum, as contemplated by the statutory form of deed. Held, that this irregularity does .not make the deed void.</p>