Ludwick v. Dean

Citations

• 81 Kan. 292
• 105 P. 525
• 1909 Kan. LEXIS 358

Syllabus

<p>SYLLABUS BY THE COURT.</p> <p>1. Compromise Tax Deed — Recital of Consideration for Assignment — Departure from Statutory Form — Prima Faeie Evidence. A tax deed issued upon assignment of a tax-sale certificate, which assignment is made by the county clerk, pursuant to an order of the board of county commissioners, for a sum less than the legal taxes, interest and penalties upon the land, has “the same force and effect as if the full amount of all taxes, interest and penalties had been paid therefor.” (Gen. Stat. 1901, § 7672.) And the recital in the tax deed of facts which justify such assignment, in lieu of the recitals indicated in the form prescribed by section 7676 of the General Statutes of 1901 in case of full payment, is not a substantial departure from such form, but is substantially in the prescribed form, and the deed is prima facie evidence, as provided in section 7676.</p> <p>2. - Limitation of Actions. Such tax deed can not, in an action commenced more than five years after the recording thereof, and to which action the statute of limitations is pleaded as a defense, be avoided by proof of facts not appearing upon the face of the deed, except in cases where the taxes have been paid or the land redeemed as provided by section 7680 of the General Statutes of 1901.</p>