66 Iowa 125 | Iowa | 1885
In October, 1873, tbe real estate in controversy was sold for tbe delinquent taxes of 1872 to tbe plaintiff. Two years and nine months thereafter, notice that a deed would be applied for was served on tbe person in whose name tbe land was taxed, by publication in a newspaper. Proof of such service was made by the affidavit of tbe publisher of tbe paper, and in December, 1876, the treasurer executed a deed conveying tbe premises to the plaintiff. This deed, under the ruling in American Missionary Ass’n v. Smith, 59 Iowa, 704, was invalid, because it was prematurely issued, for tbe reason that no sufficient proof of tbe service of the requisite notice bad been filed as provided by law. In December, 1883, tbe plaintiff filed in the treasurer’s office bis own affidavit, showing the service of tbe notice made in 1876,
It is conceded that the defendant is the owner of the patent title. It is provided by statute that “ no action for the recovery of real property sold for the non-payment of taxes shall lie, unless the same shall be brought within five years after the treasurer’s deed is executed and recorded.” Code, § 902. The first deed being invalid because sufficient proof of the service of the requisite notice had not been filed, the plaintiff had the right to make such proof and obtain another deed; in (Long v. Smith, 62 Iowa, 329;) and this action was brought within five years from the time the new deed was obtained. But it was held in Hintrager v. Hennessy, 46 Iowa, 600, that the title of the purchaser became complete whenever his right to a deed became ¡Derfect, and that as to him the statute began to run at that time, if not before. This decision was made under the Revision, which made no provision for notice; but, conceding that the same rule'would apply under the Code, there is a material distinction between the cited case and the one now before us. In the former, the owner of the patent title was in the actual possession of the premises at the time of the tax sale, and he remained in such possession at all times afterwards. The tax purchaser had, or was bound to take, notice of this possession, and that an action would be required to obtain possession, and under such circumstances it was held that the tax purchaser could not, by his own laches, extend the operation of the statute.
It was held in Executor of Griffith v. Carter, 64 Iowa, 193, that the statute did not begin to run against the owner of the patent title at the time the tax purchaser was entitled to a deed, but it was sufficient if he took possession within five years from the time the deed Avas executed and recorded. The first tax deed having been prematurely issued, the plaintiff had the right to procure another deed in order to perfect his title. He procured such a deed on the first day of April, 1884, and it is on this deed that he claims to recover. Now, this action Avas brought within five yeais from the time this deed Avas executed and recorded, and therefore he is within the letter of the statute.
It Avill be observed that the statute makes no reference to the question of possession, but the courts have felt that they could not ignore the actual possession of the premises in construing the statute. But, as the defendant did not take possession during the time the plaintiff negligently omitted to obtain a deed, such negilgence cannot inure to the benefit of
Affirmed.