Welsh v. Mulligan

The strength of a tax deed depends upon whether all the requirements of law governing a sale of real property for taxes have been fully complied with. If any act required by law, such as a proper notice of the application for tax deed by a completed service thereof on the owner, is omitted, the tax deed is not valid. It has been recognized as a valid rule that statutes authorizing and regulating tax sales must be construed for the benefit of the owner. In Klug v. Soldner, 228 Wis. 348, 351, 280 N. W. 350, it was said: “The statute relating to notice should be construed liberally .in favor of…