Garvan v. Potlatch Corp.

Darrell Hickman, Justice.

Potlatch Corporation and others filed suit to set aside a tax deed to certain mineral interests in Pike County. The chancellor held the deed was void because the mineral interests, which were listed separately in the assessments books from the fee or surface interests, were not “subjoined” as the law and our decisions require. We agree and affirm.

In a line of cases we have held that when a tax deed to mineral interests derives from a defective assessment it is void. Adams v. Bruder, 275 Ark. 19, 627 S.W.2d 12 (1982); Stienbarger v. Keever, 219 Ark. 411, 242 S.W.2d 713…