Board of County Commissioners v. Abbott

The opinion of the court was delivered by

Dawson, C. J.:

This was an action as authorized by G. S. 1935, ■79-2801 et seq., and G. S. 1941 Supp. 79-2801, 79-2802, to foreclose *155Shawnee county’s tax liens on a large number of parcels of land on which the taxes had been delinquent for many years and where the ■county treasurer had bid them in for the county pursuant to G. S. 1935, 79-2301 et seq.

The action was begun on November 10, 1941. Plaintiff’s petition alleged the pertinent facts, that in 1921 the board of county commissioners had formally adopted the provisions of statute which made it the…