Board of County Commissioners v. Alldritt

The opinion of the court was delivered by

Kaul, J.:

This case arises out of a tax foreclosure action instituted by the plaintiif-appellee, Board of County Commissioners of Stevens County. The property in controversy is one-fourth of the mineral interests in a quarter section of land located in Stevens County.

The defendant-appellant, Anticlinal Royalty Company (hereafter referred to as Anticlinal), was the original owner and delin quent taxpayer. At the sheriff’s sale on July 23, 1973, the mineral interest was bid in for $3,500.00 by appellee-intervenor, Clyde Beymer, Jr. The sale was confirmed…