Dawdy v. Holt

Darrell Hickman, Justice.

The only issue in this case concerns the validity of a tax deed to oil, gas and mineral interests and whether we should overrule our decision in Garvan v. Potlatch Corp., 278 Ark. 414, 645 S.W.2d 957 (1983).

This case comes to us on appeal from a motion for summary judgment that was granted by the chancellor. The appellee, Mamie Ware Holt, owned a mineral interest in the Chalybeat Springs Unit in Columbia County. The appellee failed to make tax payments on the mineral interest for the years 1979 through 1982. In 1980, after proper advertisement, appellant James H.…