Safety Investment Corp. v. State Land Office Board

Plaintiff held tax deeds to certain property for delinquent taxes for the years between 1918 and 1926. However, it took no action whatsoever to perfect the tax titles by giving notice of re-conveyance within the period of five years from the date the deeds were issued. The statute under which the “scavenger” sale was held, Act No. 155, § 7, Pub. Acts 1937, as amended by Act No. 244, Pub. Acts 1939 (Comp. Laws Supp; 1940, §3723-7, Stat. Ann. 1940 Cum. Supp. §7.957), provided that any person who at the time of the tax sale had any “interest” in the land might match the bid. The query is whether…