Selrahc Ltd. Partnership v. SEECO, Inc.

DAVID M. GLOVER, Judge.

LThe principal issue in this case is whether the tax sale of a severed mineral interest, not subjoined to the surface assessment, is valid. The circuit court found that the mineral interest had been assessed and forfeited improperly and quieted title in the appellees. We are thus confronted with the same situation in which we found ourselves when we decided Blackburn v. Cline, 8 Ark.App. 108, 650 S.W.2d 588 (1983). As in Blackburn, we affirm the circuit court.

Facts

Appellants Selrahc Limited Partnership and Katina Peevyhouse trace their claim to a November 1973 tax deed.…