Rochford v. Fleming

Citations

• 10 S.D. 24
• 71 N.W. 317
• 1897 S.D. LEXIS 10

Syllabus

<p>1. A receipt for taxes of 1893, issued in June, 1894, which bears on its face, “Sold for taxes 1893,” is notice that payment was received subject to a prior sale, under Laws 1891, Chap. 14, §§ 82, 83, providing that possession of a tax receipt shall be conclusive evidence that prior taxes have been paid, “unless otherwise stated in the receipt.”</p> <p>2. The lien of a county for taxes is not lost by the county’s bidding in the land at a sale for such taxes, under Laws 1891, Chap. 14, § 95, which provides that taxes on real property are a “perpetual lien thereupon.”</p> <p>3. Where taxes are levied upon two lots owned by one person and assessed together, and subsequently one of the lots passes to a different owner, in an action by him against the county to quiet title the court should apportion the amount to the different lots, and require him to pay only the amount justly due on his lot.</p>