Russell Inv. Corp. v. Russell

This appeal presents the necessity of construing and applying chapter 196, Laws 1934, which prescribes a two-year statute of limitation within which actions may be brought by the former owners of land to cancel tax sales thereof to the state, and the claim of title acquired by patentees of such land, on account of defects, irregularities or illegalities in the assessment, levy, or sale of such land for taxes.

On April 4, 1932, certain land in Lamar county belonging to appellee was sold to the state for the delinquent taxes due thereon for the year 1931. It was not redeemed within the two years…