Westerheide v. Wilcox

I dissent. I think the action is barred by the statute of limitations, and the judgment should be affirmed for that and other reasons.

The Legislature has enacted laws to coerce property owners into paying their taxes. It has provided for the sale of property on which the taxes are delinquent. These laws contain inducements for investors to purchase tax titles at such sales so that the schools and other local units of government may be financed. Among such inducements are the tender statutes, curative statutes, the statute requiring a liberal construction of the proceedings in favor of the…