Addison v. Goodin

LAVENDER, Justice:

In 1958 the severed mineral interests underlying a certain quarter section of land in LeFIore County were voluntarily placed on the ad valorem tax rolls. Taxes on this interest were paid on this basis until 1973. In 1980 the County Treasurer of LeFIore County declared the taxes on this interest to be delinquent and offered the mineral estate at tax sale. Appellant B.H. Addison purchased the certificate of tax sale covering this interest.1

Shortly before the two year holding period on the certificate had passed,2 appellant was informed that Jo Ann Boydston was attempting to…