Legal Opinion

Elliott v. Parker

Supreme Court of Iowa

Decided March 17, 1887PublishedCited by 4 opinions

Appeal from Polk Circuit -Court. ActioN in equity to redeem real estate from tax sale. Plaintiff was tlie owner of an undivided one-half of the property, and was a minor when it was sold. After the treasurer’s deed was executed and recorded, defendant took possession of the property, and made permanent improvements on it.

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Appeal from Polk Circuit -Court. ActioN in equity to redeem real estate from tax sale. Plaintiff was tlie owner of an undivided one-half of the property, and was a minor when it was sold. After the treasurer’s deed was executed and recorded, defendant took possession of the property, and made permanent improvements on it. The action was brought under section 893 of the Code, and the judgment establishes plaintiff’s right to redeem, and determines the amount necessary to be paid in making the redemption. Both parties appeal, defendant’s appeal being first perfected.

1Opinion of the CourtReed, J.

i t vx sale iemptlon:re' ÍScíafteres fiung’tlupfi-cale receipts.

I. Defendant did not file with the county auditor duplicate receipts for the taxes paid by him on the property for the years subsequent to the ex ecu-^on ^ax deed. The judgment of the circuit court requires plaintiff, in making redemption, to pay these taxes, together with the inter-egt an(j peuap;y thereon provided by section 890 of the Code. Her appeal is from this part of the judgment. We held in Slyfield v. Barnum, 71 Iowa, 245, that section 889 of the Code, which provides that, if the tax purchaser “ neglect to file such…

2Cases cited1 opinion

  1. Dungan v. Von PuhlSupreme Court of Iowa · 1859

3Cited by4 opinions

  1. Cornoy v. WetmoreSupreme Court of Iowa · 1894
  2. Johnson v. RuthSupreme Court of Iowa · 1909
  3. Hutchison v. KerrSupreme Court of Oklahoma · 1943
  4. Lyman v. WalkerSupreme Court of Iowa · 1924

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