Source or prior law:

G.S. 1868, ch. 107, §§ 117.

CASE ANNOTATIONS

1. Rights of holder under invalid deed; improper deduction of amount. Booge v. Ritchie, 2 Kan. App. 714, 716, 718, 43 P. 1144.

2. Unsuccessful claimant entitled to taxes, etc., paid; lien upon land. Powell v. Finn, 5 Kan. App. 495, 497, 47 P. 573.

3. Failure of tax title; lien for taxes, interest, costs, etc. Barker v. Mecartney, 10 Kan. App. 130, 133, 62 P. 439; Douglass v. Frazier, 10 Kan. App. 135, 137, 62 P. 1118.

4. Failure to record tax deed, no lien for taxes. Humphrey v. Yost, 10 Kan. App. 324, 325, 62 P. 550.

5. Holder of void deed entitled to recover taxes, etc., paid. Smith v. Smith, 15 Kan. 290; Stetson v. Freeman, 36 Kan. 608, 14 P. 256.

6. Void tax deed; rents cannot be set off against taxes. Hoffmire v. Rice, 22 Kan. 749, 750.

7. Lien for taxes; tax-title holder in possession; no general execution. Jeffries v. Clark, 23 Kan. 448, 454.

8. Tax sale for sum in excess of legal amount; tender. Herzog v. Gregg, 23 Kan. 726, 728.

9. Court should ascertain amount and declare taxes, etc., a lien. Fairbanks v. Williams, 24 Kan. 16, 19.

10. Section does not apply to action to quiet title; interest allowed by law, means interest in case of redemption. Corbin v. Young, 24 Kan. 198, 201.

11. Defendant held entitled to taxes paid notwithstanding irregularity of sale; rights of parties not affected by order of county commissioners. Coe v. Farwell, 24 Kan. 566, 569.

12. Section applicable in action by tax-deed holder against owner. Russell v. Hudson, 28 Kan. 99, 101, 103.

13. Tax-deed holder entitled to recover amount of taxes paid. Flint v. Douglass, 28 Kan. 414.

14. Deed barred by two-year limitation; holder cannot recover taxes paid. Corbin v. Bronson, 28 Kan. 532, 535.

15. Property may be sold to satisfy lien for taxes; interest. Belz v. Bird, 31 Kan. 139, 144, 1 P. 246.

16. Section applies to action in nature of ejectment. Hentig v. Redden, 35 Kan. 471, 477, 11 P. 398.

17. Holder can recover only amount actually paid, with interest, etc. Hoffman v. Groll, 35 Kan. 652, 658, 12 P. 34.

18. Actual possession in other than tax-title holder; recovery of taxes. Mitchell v. Lines, 36 Kan. 378, 382, 13 P. 593.

19. Illegal levies excluded from amount paid as taxes. Stetson v. Freeman, 36 Kan. 608, 14 P. 256.

20. Effect of quitclaim from owner to holder of tax deed. Trustees v. Hewitt, 37 Kan. 107, 110, 14 P. 540.

21. Amount of interest recoverable where successive deeds executed. Geer v. Thrasher, 37 Kan. 657, 659, 661, 16 P. 94.

22. Part of taxes held; void; balance recoverable under this section. Ritchie v. Mulvane, 39 Kan. 241, 246, 247, 252, 253, 17 P. 830.

23. Division of proceeds under tax deeds; attorney and client; lien. Jackson v. Challiss, 41 Kan. 247, 258, 261, 21 P. 87.

24. Fact county treasurer sold land illegally does not bar recovery. Auld v. McAllaster, 43 Kan. 162, 23 P. 165.

25. County treasurer purchasing at own sale cannot recover amount paid. Sponable v. Woodhouse, 48 Kan. 173, 29 P. 394.

26. When lien not allowed under void tax deed. Harding v. Greene, 59 Kan. 202, 205, 52 P. 436.

27. Tax-deed holder entitled to lien for legal taxes only. Polenqueen v. McAllaster, 64 Kan. 263, 265, 67 P. 826.

28. Tax deed extinguishes all prior liens for taxes, charges, etc. Douglass v. Lowell, 64 Kan. 533, 534, 67 P. 1106.

29. Statutes and steps provided should be liberally construed. Douglass v. Byers, 69 Kan. 59, 61, 76 P. 432.

30. Excessive levy; lien not destroyed by tender of valid portion; lien not destroyed because deed executed on Sunday. Schiffer v. Douglass, 74 Kan. 231, 234, 86 P. 132.

31. Taxes not decreed a lien in suit to quiet title. Trust Co. v. Essex, 74 Kan. 240, 242, 86 P. 467.

32. Application of section to foreclosure of tax lien considered. Davidson v. Cattle Co., 76 Kan. 462, 465, 92 P. 705.

33. Holder of invalid tax deed entitled to lien for taxes; irregular assessment. Lewis v. Wilkinson, 79 Kan. 557, 559, 100 P. 510.

34. Lien for taxes where benefit of occupying claimant act claimed. Hills v. Allison, 79 Kan. 617, 619, 100 P. 651.

35. Tax certificate to mortgagor; assignment; foreclosure; lien for subsequent taxes. McCoy v. Hickman, 85 Kan. 309, 310, 312, 116 P. 825.

36. Lien for taxes; amount of lien; rate of interest. McCoy v. Hickman, 86 Kan. 378, 379, 121 P. 364.

37. Tax deed less than five years old; rights of holder. Perkins v. Berry, 104 Kan. 104, 106, 177 P. 530.

38. Defendant adjudged owner; lien for taxes decreed plaintiff; appeal; estoppel. Alison v. Harper, 104 Kan. 497, 498, 180 P. 449.

39. Holder of valid tax deed cannot recover taxes paid where title lost. Bayha v. Doty, 134 Kan. 494, 496, 7 P.2d 103.

40. Void tax deed; rents cannot be set off against taxes, etc. Duff v. Penick, 138 Kan. 288, 291, 26 P.2d 603.

41. Remedies of defeated tax-deed holder discussed and determined. Bryant v. Clements, 142 Kan. 154, 156, 158, 46 P.2d 7.

42. Tax deed holder with invalid title to property granted relief hereunder. Settle v. Glenn, 147 Kan. 502, 506, 78 P.2d 57.

43. Rights of holder of invalid tax deed discussed and determined; statutes and decisions reviewed. Collins v. Collins, 148 Kan. 569, 576, 578, 579, 83 P.2d 691.