Pierce v. Adams

Citations

• 77 Kan. 46
• 93 P. 594
• 1908 Kan. LEXIS 223

Syllabus

<p>SYLLABUS BY THE COURT.</p> <p>1. Taxation — Redemption from Tax Sale — Limitation. A landowner has three years from the day of sale, and any additional time which may elapse until the tax deed is executed, in which to redeem from a sale for taxes.</p> <p>2. - Same. If the tax deed be executed on the last day of the three-year period for redemption the landowner has no additional time after that day in which to redeem.</p> <p>3. - Deed Void on its Face• — ■Lien for Taxes. Such a tax deed, although void on its face as a conveyance, vests in the grantee the lien for taxes.</p> <p>4. - Tender of Redemption Money — Second Deed to Correct Defects. After three years from the day of sale have elapsed and the tax deed has been executed a tender to the county treasurer of the amount necessary to redeem the land is unavailing to prevent the grantee from taking out a second deed to correct defects in the first one. •</p> <p>5. - Statutory Recitals in Deed — Payment of Subsequent' Taxes. The clause in the statutory form for a tax deed relating to the payment of subsequent taxes by the purchaser should be inserted in a deed based upon a sale to the county and an assignment of the certificate only when the purchaser has paid taxes subsequent to the assignment of the certificate.</p> <p>6. - Statement of Consideration for Assignment in Deed. A tax deed which recites a sale to the county and an assignment of the tax-sale certificate need not give a separate statement of the amount of taxes for each year, if there be more than one, which make up the consideration for the assignment. The statutory form merely requires that a gross sum, which equals the amount necessary to redeem, be stated.</p> <p>7. -Impeachment of Deed — ■Evidence. If the recitals of ■a tax deed which has been of record less than five years do not themselves impeach its validity evidence is necessary to overthrow it. An assumption of something which may or may not be true will not be indulged to defeat it.</p>