Kennedy v. Bigelow
Supreme Court of Iowa
Appeal from■ Winneshiek District Court. Proceedings of mandamus to compel the county auditor, Bigelow, to permit plaintiff to redeem from a tax sale, by payment of the amount which appears due upon the face of the tax sale certificate, without the payment of certain subsequent taxes paid by the holder. Defendant, Pattee, is the assignee of the certificate, and paid certain subsequent taxes.
Read the full summary
Appeal from■ Winneshiek District Court. Proceedings of mandamus to compel the county auditor, Bigelow, to permit plaintiff to redeem from a tax sale, by payment of the amount which appears due upon the face of the tax sale certificate, without the payment of certain subsequent taxes paid by the holder. Defendant, Pattee, is the assignee of the certificate, and paid certain subsequent taxes. The payment was noted upon the register of tax sales kept by the auditor, but no duplicate receipt was filed with that officer. Tiie District Court adj udged that plaintiff is entitled to redeem without…
1Opinion of the CourtBeck, J.
Chap. 100, Acts Tenth Gen. Ass., provides as follows: “The county treasurer shall also make out, sign and deliver to the purchaser of any real property sold for taxes as *75aforesaid, duplicate receipts for any taxes, interest and costs paid by said purchaser after the date of said purchase for any subsequent year or years; one of which receipts said purchaser shall present to the clerk of the county board of supervisors, to be by him filed in his office, and a memorandum thereof entered on the register of sales, and if he neglects to file such duplicate receipt with the clerk before the…
2Cited by3 opinions
- Barke v. EarlySupreme Court of Iowa · 1887
- Thode v. SpoffordSupreme Court of Iowa · 1884
- Peterson v. BarnettSupreme Court of Iowa · 1931