Hughes v. Raney

SADLER, Justice.

We are asked to decide whether a county treasurer’s failure formally to strike off and declare sold to the state on the fifth day of annual tax sales otherwise regularly held under L.1934, c. 27, all property on which no acceptable bid has been received denies the state the right to treat such property as sold to it for the purpose of issuing and assigning tax sale certificates thereon and, subsequent to expiration of redemption period, of issuing tax deeds thereto.

The question arose in a suit to quiet title originating in Roosevelt County. The plaintiff as-record owner of the…