Huntington City v. Peterson

*410ELLETT, Justice:

This appeal is from a judgment quieting title in the respondent (defendant) to a forty-acre tract of land in Emery County, Utah, lying contiguous to the city limits of the City of Huntington in said county.

Huntington City received a warranty deed to the land in question on April 7, 1959, and thereafter the property was not subject to taxes.1

Section 59-5-4, U.C.A.1953, requires the county assessor prior to April 15 of each year to assess all property within his county to the owner thereof as of January 1 at twelve o’clock noon. A tax upon real property is a lien against the…