Scotts Bluff County v. Frank

Simmons, C. J. .

The question. presented here is whether or not the description on the assessment records and tax lists is sufficient to sustain the tax sale certificate and to identify the property against which plaintiff proceeds. The trial court held that it was. Defendants appeal. We affirm the judgment.

The question arises out of the following situation. On March 30, 1894, United States patent was issued to Lorenzo S. DeMott for the northwest quarter (NW^4) of section 24, township 22, range 55. The Winter Creek canal went generally across the northeast corner of the quarter-section,…