Wilson v. Twin Falls County

This is an action to recover the sum paid for void delinquency (tax) certificates. Prior to 1914, several thousand acres of land in Twin Falls County were set aside for the purpose of reclamation under what is generally known as the Carey Act. As disclosed in Leney v. Twin Falls County, 40 Ida. 600, 236 Pac. 532, the county began to levy taxes on lands within the project before they became taxable, and “Judgment was entered enjoining the issuance of tax deeds on delinquent taxes for the year 1918, or any other year prior to 1921.” The failure to pay the taxes levied on certain lands within…