Board of County Commissioners v. Acre

The opinion of the court was delivered by

Harvey, C. J.;

This was an action by the county to foreclose delinquent tax liens on mineral interests in real estate. The petition, filed December 18,1942, described tax liens upon approximately 200 mineral interests which had been separately taxed. We are con-’ cerned here with but five of them, being five separate mineral interests separately taxed and approximating 15/32 of the mineral interests in one quarter section of land — the northeast quarter of section 33, in township 9, range 26, west. In the petition the item No. 137, described an…