DocketNumber: No. 16,981
Citation Numbers: 93 Neb. 168
Judges: Reese, Rose
Filed Date: 2/11/1913
Status: Precedential
Modified Date: 7/20/2022
This is a suit to cancel a treasurer’s tax deed to a quarter-section of land in Lincoln county and to permit plaintiffs as owners to redeem the land from the tax lien. Defendants claim title by virtue of the tax deed. The trial court granted the prayer of plaintiffs’ petition, and defendants have appealed.
Plaintiffs plead, and here assert, among other grounds for relief, that the tax deed is void, because, under the administrative proceedings, they were not given the full time allowed by law to redeem their land. The point is that, the last day of the usual two-year period having been Sunday, plaintiffs were entitled to, but were not given, all of the following Monday to exercise their right of redemption. On this question the facts and law seem to be with plaintiffs. The county treasurer sold the land at private sale August 19, 1904. He so certified, and in his certificate stated that the time for redemption would expire August 20, 1906. The purchaser in his published notice gave the same dates, and stated that he would apply for a deed August 20, 1906, if the premises were not redeemed in the meantime. The treasurer’s tax deed was in fact issued August 20, 1906. August 19, 1906, was Sunday.
Were plaintiffs legally entitled to all of the next day, Monday, August 20, to redeem? If they were, the treasurer’s deed was void, because, in that event, it was issued pursuant to an insufficient notice before the expiration of the time for redemption. Const., art. IX, sec. 3; Comp. St. 1911, ch. 77, art. I, sec. 212. Where a purchaser’s notice to redeem from a treasurer’s administrative tax sale fixes a specific date within the statutory period for redemption, the treasurer’s deed, if executed on the date
The sufficiency of the petition is challenged because plaintiffs’ ownership of the land is pleaded in general terms only. The argument on this point is answered by a former decision. Hill v. Chamberlain, 91 Neb. 610.
The manner of proving plaintiffs’ title is questioned, but the opinion is unanimous that in this respect sufficient proof was properly admitted. Other questions need not
Affirmed.