Palmer v. Helmer

The opinion of the court was delivered by

Burch, J.:

The appeal in this case raises the question whether personal property tax liens on real estate become dormant. To be more specific, the question is whether the abstract of the amount of delinquent personal property taxes, penalty and costs, accompanied by the last tax warrant, when filed with the clerk of the district court ■and entered by him in his judgment docket as provided by G. S. 1935, 79-2105, are judgments, and if so, are the liens upon real estate created thereby such judgments as become dormant under the provisions of G. S. 1935,…