Gibson v. Trisler

Citations

• 73 Kan. 397
• 85 P. 413
• 1906 Kan. LEXIS 264

Syllabus

<p>SYLLABUS BY THE COURT.</p> <p>1. Tax Deed — Recorded Five Years — Presumption as to Validity. Where a tax deed has been filed for record more than five years before it is attacked, all presumptions are in favor of the regularity of the prior tax proceedings.</p> <p>2. - Omission of Statutory Recital — Supplied by Inference. Where the only objection made to such a deed is that a statutory recital is omitted, or insufficiently stated, the deed will not be declared void if, by giving other recitals contained therein fair and liberal constructions, it can be said that such omitted recital is fairly supplied.</p> <p>3. •-- Delinquent Taxes Not Chargeable When■ Certificate is Assigned Not a Lien. Where lands have been bid off by the county treasurer for the county for delinquent taxes, the assignee of the tax-sale certificate therefor is required to pay only the amount of taxes, costs and charges which the county treasurer should have charged on the book of tax sales for unpaid taxes under the provisions of section 7654 of the General Statutes of 1901. Subsequent delinquent taxes not so chargeable at the time of the assignment are not liens upon the land within the meaning of the section.</p>