Board of County Commissioners v. Pritchett

The opinion of the court was delivered by

Parker, J.:.This appeal involves the right of a district court to vacate a judgment rendered in a tax foreclosure proceeding and to set aside a sheriff’s sale had pursuant to such judgment.

On July 16, 1945, taxes thereon having been delinquent for many years, the Board of County Commissioners of Cherokee county as authorized by the provisions of G. S. 1945 Supp., ch. 79, art. 28, providing for judicial foreclosure and sale of real estate by the county, caused an action to be filed in the district court of that county for the purpose of foreclosing tax…