Board of County Commissioners v. Allen

The opinion of the court was delivered by

Price, J.:

The question here concerns the validity of certain portions of a judgment rendered in a tax foreclosure action.

The facts are not in dispute, and, insofar as pertinent to the question presented, are as follow:

On March 1, 1947, and ever since August 20, 1943, Republic Oil Refining Company, hereinafter referred to as Republic, one of the appellees herein, owned the entire fee simple title to certain tracts of real estate in Montgomery County. On June 4, 1947, Republic executed deeds conveying the surface rights in such tracts, but retained the…