Miller v. Watkins

Smith, J.,

(on rehearing). Upon further consideration of this case we reaffirm the original opinion except in the particular hereinafter stated. The cases cited in the original opinion make a distinction which now appears to he unsound. These cases hold that where lands have been forfeited to the state an improvement district may not sue to enforce its taxes until the land has been redeemed or purchased from the state, and thus returned to private ownership, at which time — and not before — the improvement district may proceed to enforce payment of its delinquent taxes. But these cases hold…