Chapin v. Aylward

The opinion of the court was delivered by

Price, C. J.:

This case grows out of a tax foreclosure action.

K. S. A. 79-2804b provides that all actions to open, vacate, modify or set aside any tax foreclosure judgment or any sale made thereunder, must be commenced within twelve months after the date of confirmation of the sale, and that such time limitation is to be construed as a condition precedent to the bringing of any such action and not as a statute of limitations.

Under applicable decisions of this court and of the supreme court of the United States the undisputed facts of this case establish…