Iola Building & Loan Ass'n v. Board of County Commissioners

The opinion of the court was delivered by

Allen, J.:

In an action for a declaratory judgment plaintiff asks for a construction of the tax moratorium law of 1939, and that the county treasurer be ordered and directed to issue to plaintiff a redemption certificate for the taxes for the year 1937 upon the real estate in question.

Allen county operates under the provisions of G. S. 1935, 79-2324 to 79-2326, under which the county treasurer is required to bid off the land without competitive bids.

The petition alleged:

*366“That the plaintiff is the owner or the mortgagee of several pieces of real property…