Young v. Gibson

Citations

• 80 Kan. 264
• 105 P. 3
• 1909 Kan. LEXIS 60

Syllabus

<p>SYLLABUS BY THE COURT.</p> <p>1. Tax Deeds — Irregularities—Rights of Holder of Certificate — ■ Duty of County Clerk. “If all the proceedings up to the execution of a tax deed are regular and legal, the holder of the certificate is entitled to a deed in legal form, and carrying that prima facie evidence of the regularity of all prior proceedings which belongs to a statutory deed; and if through mistake or inadvertence a different deed, and one substantially departing from the statutory form, has been executed, the county clerk can be compelled by mandamus [to], and may without it, execute and deliver a deed in correct and statutory form. In other words, neither the power nor the duty of the county clerk is exhausted by the execution of an irregular and improper deed.” (Douglass v. Nuzum, 16 Kan. 515, 525.)</p> <p>2. - Limitation upon Time of Issuance after Tax Sale. Section 7714 of the General Statutes of 1901 was not designed to, and does not, provide any limitation of time within which a valid tax deed may be issued upon a valid sale of land by a county treasurer for delinquent taxes, an invalid deed having been issued, through mistake, by the county clerk.</p> <p>3. -Same. The limitation provided by section 18 of the civil code is the only restriction of the time within which the purchaser may maintain an action against the county clerk to compel the issuance of a second tax deed, and it is five years after the issuance of the defective deed. .</p> <p>4. - Same. Within such five years a second tax deed, if 'otherwise valid, is not invalid by reason of the time of its issuance.</p> <p>5. --- Second Deéd to Correct Defects. Where all the tax proceedings up to the execution of a tax deed are regular and legal, and the county clerk through mistake or inadvertence issues a tax deed defective in form or substance, and a second tax deed is thereafter issued on the same sale by the county clerk to correct the former error, it is proper and desirable it should be noted