McKinney v. Minnehaha County

Citations

• 17 S.D. 407
• 97 N.W. 15
• 1903 S.D. LEXIS 67

Syllabus

<p>1. Rev. Pol. Code § 2214, requires that, when the validity of a tak deed arises in an action; the suit shall not proceed in favor of the party assailing the deed, unless he shall deposit in court an amount sufficient to redeem from the tax sale, together with costs, etc. Held, that the section did not apply to a suit to set aside a tax deed which the plaintiff conceded on the record and the defendant’s answer showed to have been merged in the fee title.</p> <p>2. Where a tax deed is set aside for defects not affecting the validity of the tax, a judgment decreeing that the party attacking the deed shall reimburse the purchaser, whose claim shall be a lien on the property, rendering it subject to sale on execution, is within the equitable powers of the court.</p>