108 Neb. 72 | Neb. | 1922
This is an action to quiet in plaintiff title to a quarter section of land in Morrill county. Plaintiff claims title as grantee through a warranty deed executed by F. M. Knight, May 16, 1919. Knight’s title rests on two tax deeds, one issued by the treasurer of Cheyenne county
On appeal defendant makes the point that the tax deeds were void on their face because they were issued upon a private tax sale and did not contain the statutory recital that the land had been previously offered at a public sale by the county treasurer, and not sold for want of bidders. This point is well taken.
“A tax deed purporting to have been issued on a private sale must contain a recital that the land had been previously offered for sale for such taxes at public sale, and not sold for want of bidders.” Ludden v. Hansen, 17 Neb. 354, cited and followed in unpublished per curiam opinion found in Complete Record 121, p. 255, filed on motion for rehearing in Opp v. Smith, 102 Neb. 155.
In Housel v. Boggs, 17 Neb. 94, this court held:
“A tax deed must be valid on its face to entitle the party claiming under it to the benefit of the special limitation of the revenue law.” See, also, Towle v. Holt, 14 Neb. 221; Bendexen v. Fenton, 21 Neb. 184.
Since the tax deeds were void on their face, defendant was not required to assert their invalidity within the short period of five years. It follows that he is entitled to redeem his land from the tax liens upon payment of delin
Reversed.