Palmer v. Beadle County

This action was brought to quiet title to two lots in the city of Huron. Plaintiffs are owners of Lots 3 and 4, Block 6, in Black and Sterling’s Addition to the city of Huron. Lot 4 was occupied by a house of some size, while Lot 3 was vacant, but by the assessor’s return to the assessment of Lot 4, this lot appeared to be a vacant lot, and a house standing on Lot 4 was assessed as a part of Lot 3. This condition existed for the years 1931 to 1942, inclusive, without the payment of any taxes on Lot 4. The county treasurer discovered the omission of the building on Lot 4 on the assessor’s…