Cave v. Rinehart
Cave v. Rinehart
Opinion of the Court
The opinion of the court was delivered by
A tax deed was issued and recorded. For more than five years thereafter the land remained unoccupied. Then the holder of a later tax deed took
In the redemption notice the amount named in connection with each tract was described as being “the amount of taxes and fees, charges and interest calculated to the last day of redemption.” Under the statute as it then existed the notice should have stated “the amount of taxes, charges and interest calculated to the last day of redemption.” (Gen. Stat. 1909, § 9474.) The inclusion of the other charges is sufficient to avoid the deed based upon such • a notice. (Casner v. Gahlman, 6 Kan. App. 295, 51 Pac. 56, 60 Kan. 857, 56 Pac. 1131; Shinkle v. Meek, 69 Kan. 368, 76 Pac. 837; Harp v. Wilson, 84 Kan. 45, 113 Pac. 423.)
A peculiar feature of the present case is that while the notice purported to state the sum of all the charges against the land, the amount actually named was in fact less than the taxes and interest. In Watkins v. Inge, 24 Kan. 612, there was an intimation that an understatement in the redemption notice of the amount required to redeem would not vitiate a deed, because it could not mislead the owner to his prejudice. There the notice, published in November, 1876, relating to redemption from sales made under the former law in May, 1874, omitted the taxes of 1876 from the computation, the omission being expressly mentioned. The statute, enacted in March, 1876, forbade the holder of a tax-sale certificate to pay subsequent taxes until after December 21 of the year in which they accrued. (Laws
The judgment is affirmed.
Reference
- Full Case Name
- Claude M. Cave v. S. Rinehart
- Cited By
- 2 cases
- Status
- Published
- Syllabus
- SYLLABUS BY THE COURT. Taxation — Redemption Notice — Error in Amount Stated — Tax Deed. While the statute was in force requiring that the notice of the expiration of the time allowed to redeem land sold for taxes should state the amount of taxes and interest computed to the time of redemption, a tax deed was voidable which was based upon a notice purporting to give the amount of taxes, fees, charges and interest, even although the amount • named was in fact less than the taxes and interest.