Heier v. Olson

Plaintiff brings this action to quiet title to some land in Williams County basing his claim on a warranty deed to himself dated April 24, 1924. ‘ Defendant claims title, to the same land by virtue of tax proceedings. The district court held with the plaintiff and defendant, Olson, appeals.

The plaintiff had failed to pay his 1938 real estate taxes. On December 12, 1939, a tax certificate of sale of the land for said 1938 taxes was issued to Williams County. The 1939 taxes were not paid and a subsequent tax sale certificate was issued for them to the county at the time of the 1940 tax sale. On…