Board of County Commissioners v. Conners

The opinion of the court was delivered by

Dawson, J.:

This was an.action to foreclose Sedgwick county’s lien on a small tract of land for delinquent taxes, interest and penalties. The defendants set up a tax deed issued by the county as a defense to the action. The cause was disposed of in the trial court' on an agreed statement of facts, and judgment was entered for defendants.

The county board appeals.

The pertinent facts were these: The taxes on the property for the year 1913 were not paid and it was bid in by the county treasurer. The taxes for the years 1914 and 1915 were likewise unpaid. On…