Polk County v. Basham

Plaintiff, Polk County, Iowa, filed its petition alleging it was the absolute, owner of seventy-one lots in the city of Des Moines and that title was acquired by tax deeds issued to it after having purchased the lots at scavenger tax sales conducted by the county treasurer of Polk County, as provided by sections 7255 and 7255.1, Code of 1939. The petition set forth the legal descriptions of the lots, the years of general tax and special assessments for which said real estate was sold, and the dates of the tax sales. It further alleged that notices as required by law of the expiration of the…