Gibson v. Cockrum

Citations

• 81 Kan. 772
• 107 P. 32
• 1910 Kan. LEXIS 428

Syllabus

<p>SYLLABUS BY THE COURT.</p> <p>1. Compromise Tax Deed — Delinquent Taxes for Certain Years Compromised — Taxes for Subsequent Years Paid by Purchaser. A compromise tax deed more than five years old is not void on its face because it recites that the county compromised the delinquent taxes for certain years, leaving delinquent taxes for subsequent years not compromised, where such deed further recites that the taxes for the subsequent years were paid by the purchaser.</p> <p>2. Taxation — Compromise of Delinquent Taxes — Authority of County Board. In compromising taxes the county board may include in the compromise all delinquent taxes which are a lien on the premises at the time the compromise is ordered, or it may compromise the delinquent taxes for certain years on condition that the purchaser pay the delinquent taxes in full for the other years; and where the tax deed is five years old, and the facts are like those referred to in the preceding paragraph, it will be presumed that the purchaser was required to pay the delinquent taxes for the other years as a condition to making the order, and that they were paid at the time the certificate issued.</p> <p>3. Tax Deeds — ■Name of Grantee — Firm or Partnership. A tax deed more than five years old will not be held void on its face because it names the grantee as “E. E. Coekrum & Son.”</p>