Jones v. Mills County

(specially concurring)—Plaintiffs, owners of real estate in Mills County, Iowa, brought this action for cancellation and annulment of two tax sale certificates, alleging the tax sales were null and void because of the assessment and sale en masse of a large number of separate, distinct government descriptions, and for the further reason that the descriptions under which the property was assessed and sold were illegal and insufficient to identify the property. They also sought an injunction, restraining the issuance of tax deeds based on said certificates.

The trial court denied the relief…