64 Iowa 193 | Iowa | 1884
There is some question made by counsel as to whether or not the possession of the land taken by Carter, and afterwards
Section 902 of the Code provides that the action cannot be maintained “unless the samebebroughtwithinfiveyears after the treasurer’s deed was executed and recorded * * * * * * * It will be seen, therefore, that the amendment of the statute as found in the Code was merely the adoption of the judicial construction put upon the law as it was contained in the Revision of 1860. The argument of appellee’s counsel, thaj} the rights of these parties were fixed by the law which was in force at the time of the sale, is completely answered by the fact that the law has not been changed or amended, and before the Code, as well as now, the action commences to run from the recording of the tax deed. But it is claimed by plaintiff that the defendant is in no position to avail himself of the limitation provided by statute, because he was not in possession of the land before the expiration of five years from the time plaintiff was entitled to tahe and record a deed under the law. In other words, it is claimed that, if the defendant was not in possession within five years from the time the plaintiff could have commenced an action, if he had not delayed taking the deed, the statute of limitations does not apply. If it should be conceded that the execution and recording of the deed, without reference to the time when it might lawfully have been made and recorded, is the point of time when the statute commences to run against the tax title, then, under the ruling in Barrett v. Love, supra, the cause of action is barred, because the defendant was in possession before the expiration of five years from that time.
Reversed.