Superior Mining Co. Property Tax Sale

Opinion by

Mr. Justice Allen M. Stearne,

The appeals are from the dismissal of a petition by County Commissioners for the resale of real estate which had been previously acquired by the county under a tax sale. A substantially higher offer had been submitted than the amount bid and accepted at the sale. The question is whether prescribed statutory procedure pertaining to tax sales must be strictly pursued. The court below ruled that there must be a strict compliance and that the County Commissioners were without authority to alter or vary the statutory procedure.

The lands of the Superior Mining…