McDonald v. Lincoln County

I find myself unable to agree with the majority opinion. *203This case presents a simple question, viz.: When does the statute of limitations commence to run against a claim for refund for taxes paid under a void tax sale as provided by section 77-2054, Comp. St. 1929?

By an involved process of reasoning, a majority of this court has found that the five-year limitation contained in section 77-2049, Comp. St. 1929, applies also to the remedy provided by section 77-2054, Comp. St. 1929, and that-in the instant case the statute of limitations commenced to run from the date the void tax sale…