Price v. Barnhill

Citations

• 79 Kan. 93
• 98 P. 774
• 1908 Kan. LEXIS 194

Syllabus

<p>SYLLABUS BY THE COURT.</p> <p>1. Tax Deeds—Dates—Clerical Error. That a date named in a tax deed is out of harmony with other recitals does not justify assuming it to be the resu.lt of a clerical error, at least unless the date named is an impossible one or is in direct and irreconcilable conflict with some other recital referring to the same matter.</p> <p>2. -Recitals Not Required by the Statute. A statement in a tax deed of a fact showing that it was improperly issued is fatal to its validity, although occurring in the course of a recital not required by the statute.</p> <p>3. -Deed Void on its Face. A tax deed which recites that it is based on a certificate issued for the payment of the taxes of the year prior to that in which the taxes accrued for which the land was sold is vulnerable to an attack made on that account, even after having been of record for more than five years.</p>