Board of County Commissioners v. Austin

The opinion of the court was delivered by

Harvey, C. J.:

On February 28, 1947, proceeding under what is now G. S. 1947 Supp., ch. 79, art. 28, the board of county commissioners of Cherokee county filed an action in the district court of that county to foreclose tax liens upon more than two hundred separate tracts of real property in that county, with a separate cause of action for each tract. We are concerned here only with tract No. 204, in which the surface had been taxed separately. This *426cause of action was to foreclose the lien on the surface only of a described four-acre tract of land,…