Seitz v. Largent

HURST, V.C.J.

(dissenting on rehearing). I dissent. The real question is whether Largent could acquire a tax title based in part on the taxes that were assessed against the land during the years 1932 to 1936, inclusive, while he was in possession as owner, and defeat the claim of Mrs. Seitz. Ordinarily one who owes a legal or moral duty to pay taxes on land cannot acquire a tax title on the land based upon a sale for such taxes. Brooks v. Garner, 20 Okla. 236, 94 P. 694; Curry v. Frerichs, 194 Okla. 230, 149 P. 2d 95; 51 Am. Jur. 919. Largent owed a legal duty to the state to pay the taxes for…