Gibson v. Hammerburg
Gibson v. Hammerburg
Opinion of the Court
The opinion of the court was delivered by
In an action to recover a lot in the city of Cherryvale the result turned on whether a tax deed purporting to convey the lot, and under which Godfrey Hammerburg held, was valid on its face. The defect relied on by Charles E. Gibson, who held under a conveyance from the original owner, was that a full description of the land was not given in the granting clause of the tax deed. In the first part of the tax deed, and as a part of the recital that the lot was subject to taxation, it'is fully and accurately described. In the succeeding parts, reciting the sale, the assignment of the certificate of sale, the failure to re
Reference is made to McDonough v. Merten, 53 Kan. 120, 35 Pac. 1117, where it was said that a second description was necessary. There, however, a quarter-section of land was taxed, and the deed did not show the quantity of land sold for taxes, or that what was sold was the least quantity bid for the taxes against the property. It was therefore held that the omissions were fatal to the validity of the conveyance. Here it is recited that the purchaser, “having oifered to pay the sum of $7.38, being the whole amount of taxes, interest and costs then due and remaining unpaid on said property, for all of said property, which was the least qu'antity bid for, and payment of said sum having been by him made to the said treasurer, the said property was stricken off to him at that price.” It therefore appears that a single lot was taxed, a single lot was sold, and a single lot was conveyed, and the appropriate references to the lot as first described in the deed designate the property sold and conveyed with “ordinary and reasonable certainty,” and that is all that is required. (Haynes v. Heller, 12 Kan. 381; Dodge v. Emmons, 34 Kan. 732, 9 Pac. 951.)
There is a further contention that the deed is bad because it does not show the notice of tax sale, that a certificate of sale was given, and that the certificate was presented to the county clerk prior to the execution of the deed. While these details are men
The court ruled correctly in holding that the tax deed was valid on its face, and hence its judgment is affirmed.
Reference
- Full Case Name
- Charles E. Gibson v. Godfrey Hammerburg
- Cited By
- 4 cases
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- Published
- Syllabus
- SYLLABUS BY THE COURT. 1. Tax Deeds — Statutory Form — Presumption of Regularity. A tax deed which follows the form prescribed by statute is sufficient, and furnishes prima facie evidence that the tax proceedings were regular and that every step necessary to the validity of the deed was taken. 2. -Description of Property Sold — Sufficiency. A tax deed which gives a full description of a single city lot in the recital that it was subject to taxation, and, in subsequent recitals as to sale, assignment of certificate and of the conveyance of the property the lot is not redescribed, but only referred to as “said property,” “the real property above described,” and “the real property last hereinbefore described,” is not void for insufficient description of the property sold and conveyed, where the deed recites that the whole lot was sold, that being the least quantity bid for the taxes charged against it.