McCoy v. Hickman

Citations

• 85 Kan. 309
• 116 P. 825
• 1911 Kan. LEXIS 64

Syllabus

<p>SYLLABUS BY THE COURT.</p> <p>Tax Deed — Lien for Taxes — Certificate in Name of Owner of Land — Assignment. The owner of land which was subject to a mortgage neglected to pay the taxes, and at a tax sale bought in the land and took a tax-sale certificate therefor. Three days afterward he assigned the certificate, and thereafter the assignee paid the subsequent taxes thereon for three years, which were indorsed upon the certificate, and a tax deed was afterward issued to him. In an action for fore closure of the mortgage, it is held that the taxes for which the land was sold should be deemed to have been paid by the owner, and therefore not the subject of a lien, but that a lien should be allowed in favor of the holder of the tax deed for the subsequent taxes paid.by the assignee with interest and costs, as provided in section 9484 of the General Statutes of 1909.</p>