Blackburn v. Cline

Melvin Mayfield, Chief Judge.

The question in this case is whether the tax sale of a severed mineral interest, not subjoined to the surface assessment, is valid. The trial court found the interest assessed and forfeited improperly and quieted title in the appellees. Appellants claim under a tax deed from the Commissioner of State Lands and they contend that the subjoining of surface and mineral rights is not absolutely necessary.

As the appellants point out, the first mention of such a requirement is found in Sorkin v. Myers, 216 Ark. 908, 227 S.W.2d 958 (1950). In that case the court said…