Collector of Revenue v. Parcels of Land Encumbered With Delinquent Tax Liens

This case was argued and submitted on January 21, 1947, and an opinion was adopted on April 21, 1947, affirming the judgment. A motion for rehearing, filed by respondent, was sustained and the case reargued at the September Session, 1947. In the motion for rehearing respondent stated[569] we had misinterpreted the meaning of the trial court's judgment. Appellant filed an additional brief at this hearing.

This is a proceeding commenced August 16, 1945, by the Collector of Revenue of Jackson County, to foreclose liens for delinquent land taxes pursuant to the provisions of the "Land Tax…