Patteson v. Myers

I am of the opinion that this resale tax deed is void on its face because it omits two recitals, namely, (a) the xfiace of the original sale, and (b) that the land was legally liable for taxation, and that instead of following, we should overrule, Reeves v. Caldwell (1937) 379 Okla. 501, 66 P.2d 75. Prior to that decision, this court had been consistent in its decisions as to the necessary recitals for the various forms of tax deeds.

It must be borne in mind that a resale tax deed is based upon two sales: (a) The original sale, at which the county is an in voluntary purchaser and secures only…