Sylvia v. Andrus

The petitioner, unwittingly or not, failed to pay his 1964 taxes on cottage property he owned in Jefferson County. He has paid the taxes levied in each year since and has remained continuously in possession. Because of the unpaid 1964 taxes the respondent County Treasurer conducted a tax sale of the property on August 19, 1965. It was bid in by the respondent Carney who claims that the petitioner’s time to redeem has now expired. The petitioner has tendered the amount of unpaid taxes with interest to the County Treasurer but the latter has determined that Carney is entitled to a deed.

The…