Vogt v. Hansen

It first is contended that the county treasurer had no authority to sell the lands involved for the taxes for the years 1935 and 1936, upon which sales defendants treasurers deed is based, for the reason that on December 15, 1915, "the mineral reserve on" said lands was offered for sale for delinquent taxes thereon for the year 1914 and struck off to Lincoln county; that payment of subsequent taxes on said mineral reserve had been duly endorsed on said certificate; that with such certificate outstanding and subsequent taxes endorsed as paid, the county treasurer had no statutory or legal right to sell said lands for default in payment of taxes for 1935 and 1936, and that the five-year statute does not apply in the case of a treasurers deed in the issuance of which the county treasurer was entirely without jurisdiction.