Smith v. Carlson

Plaintiff assigns that the court erred in making and entering a decree herein dismissing plaintiff’s suit. Plaintiff submits that in a tax foreclosure suit there are only a judgment and order of sale, and the sheriff’s deed is prima facie evidence of the regular entry of the sale and all antecedent proceedings, citing §§ 69-820 and 69-828, Oregon Code 1930.

Such a sheriff’s deed is only prima facie evidence' of the regularity of the sale and of the antecedent proceedings and may be attacked on account of invalidity shown in the record. There are several defects claimed by defendants in the…