129 Minn. 11 | Minn. | 1915
The complaint in this action alleges in substance and effect the following facts:
That at the time stated therein plaintiff was the holder of a valid tax certificate of certain land in Bamsey county issued by the auditor of that county in proceedings for the enforcement of delinquent taxes against the land. After the expiration of the time fixed by statute for redemption, namely, three years from the date of the tax sale, plaintiff caused to be issued by the county auditor a valid notice of the expiration of the time to redeem from the same, namely, 60 days from the date of the service of the notice, all as required by section 2148, G. S. 1913. The notice was issued to the person in whose name the land was then assessed for taxation, and was delivered to defendant, sheriff of the county, for service. The person to whom the notice was so issued was then a resident of the county, but the sheriff negligently returned the same without service and with his certificate indorsed thereon that the person so named coiild not be found in the county. The complaint further alleges that thereafter one McCahan brought an action against plaintiff to quiet title to the land in which it was adjudged and determined that McCahan was the owner of the land, and that the tax certificate of plaintiff was invalid by reason of the failure of defendant to make proper service of the notice of expiration of redemption. The complaint also alleges, but this must be treated as an erroneous conclusion of law, that the tax certificate, together with the notice of the expiration of redemption had it been duly served, “would have constituted [in plaintiff] an absolute and indefeasible -estate in fee simple to said premises,” which title was lost to plaintiff by the failure of defendant to make due service of the notice of redemption.' It further alleges that the land is of the value of $3,000, for which amount judgment is demanded, together with the costs of the action.
Defendant interposed a general demurrer to the complaint, and plaintiff appealed from an order sustaining the same.
Order affirmed.