145 Iowa 710 | Iowa | 1910
-The controversy turns upon the question of the validity of a tax deed which is the basis of the plaintiff’s claim of title. The cause was submitted in the court below on the following:
Agreed Statement of Facts.
That on June 13, 1891, defendant, Weld, became the' owner of the record title to the west one hundred feet of
The notice of the expiration of the period of redemption referred to in the foregoing .stipulation is in the following words:
Notice of Tax Deed. To C. L. Weld to Whom Taxed and Assessed, and Andrew F. Kegelmyer, E. T. Thompson, E. Roberts, and Mrs. C. Perrin, Parties in Possession: You are hereby notified that at a sale of lands and lots for
I. sale of property: compiiance with statutes. The defendant disputes the validity of the tax deed on the ground that the notice above referred to does not accurately describe the property in question, and that the service thereof is insufficient to extinguish the owner’s right of redemption. The dis- . trict court held the notice and service were in substantial accord with the requirements of the statute, and therefore quieted the title in plaintiff. As will be noticed from the agreed statement of facts, the correct description of the property is the “west one hundred, feet of the east one hundred and twenty-five feet of lots seven and eight in block seventy-four of Sioux City, Iowa,” while the description contained in the notice upon which the tax deed issued is the “west one hundred feet of east one hundred and twenty-five feet of lot seven and eight, block seventy-four in Sioux City addition, an addition to Sioux City, Iowa.” Are these descriptions so identical in form, substance, or meaning that the’variance may be dismissed or ignored as being without prejudice to the holders of the patent title ? While variations and discrepancies of a merely formal character not amounting to a substantial departure from the procedure required may well be dis
Tested by this established standard, we are disposed to hold that the notice in the instant case is insufficient. The property in question is in lots seven and eight, block seventy-four of the town or city plat of Sioux City. The notice given is, as we have seen, of an impending tax deed
The decree appealed from is therefore reversed.