City of Tulsa v. Edwards

• Decision Date: 15 September 1925
• Docket Number: Case Number: 15789
• Citation: 111 Okla. 251,1925 OK 662,239 P. 572
• Parties: CITY OF TULSA v. EDWARDS et al.
• Court: Oklahoma Supreme Court

1925 OK 662

239 P. 572

111 Okla. 251

CITY OF TULSA v. EDWARDS et al.

Case Number: 15789

Supreme Court of Oklahoma

Decided: September 15, 1925

Syllabus

¶0 1. Taxation--Tax Deeds -- Necessary Recitals as to Proceedings in Sales.

A tax deed on resale must set forth acts and proceedings in connection with the tax sale and the resale from which the court may determine that all legal requirements have been satisfied in order to constitute a void tax deed upon its face. It is the duty of the officer making the sale and the resale of the property for taxes to set forth the acts and proceedings had in connection with the sale, and for the court to determine the legal sufficiency thereof.

2. Same--Necessity for Stating Facts.

A legal conclusion in a deed by the officer executing the instrument in lieu of a statement of facts purporting to show the doing of a prerequisite act to a valid sale and the resale of the real estate for taxes, renders the deed void upon its face.

3. Same -- Void Deed Ineffective to Start Limitation of Action.

A tax deed, void upon its face, is not sufficient to set the statute of limitations in operation against an action on the deed.

4. Same--Tax Sale at Other Than Designated Place.

Where the notice of a delinquent tax sale states that the lands will be offered at the front door of the courthouse and the lands were offered for sale at the office of the county treasurer, there has not been a substantial compliance with the statute, and such sale is void.

5. Same--Judgment Affirmed.

Record examined, and held, that there is no error in the court holding the tax deed void, and the same should be affirmed.

Commissioners' Opinion, Division No. 1.

Error from District Court, Delaware County; A. C. Brewster, Judge.

Action by S. D. C. Edwards, Alice A. Edwards, and Emma Weimer (nee Edwards) against the City of Tulsa, to compel the Court Clerk of Delaware County to pay over to the plaintiffs certain condemnation money for lands to be used in the construction of a waterworks plant for the City of Tulsa. Judgment for the plaintiffs, and the City of Tulsa brings error. Affirmed.

I. J. Underwood, City Atty., W. B. Robinson, and Langley & Langley, for plaintiff in error.

Leahy & Brewster, Ira A. Miller, and Harry Seaton, for defendants in error.

MAXEY, C.

¶1 The facts out of which this controversy grows are as follows: The city of Tulsa, a municipal corporation of Tulsa county, Okla. was and is constructing a water supply system for said city, known and designated generally as the Spavinaw Water Supply System. In the construction of the reservoir caused by the damming of Spavinaw creek in Mayes county, the said Spavinaw creek or river was dammed by the building of a large concrete dam at a point down stream, approximately four or five miles from the westerly line of Delaware county. Certain lands in both Mayes and Delaware counties were condemned by the said city of Tulsa as being necessary for the construction of said water project. In the condemnation action in Delaware county, two certain tracts described as tracts Nos. 18 and 19 were condemned. The city of Tulsa alleged in said action in condemnation that certain parties, to wit, S. D. C. Edwards and Alice A. Edwards, his wife, H. W. Green, and Pearl Green, were the owners of the tract described as tract No. 18; that Emma Weimer (nee Edwards), H. W. Green, and Pearl Green were the owners or claimed to be the owners of the tract or parcel of land described as tract No. 19. The city of Tulsa was unable to effect an amicable settlement with the owners or claimants of interest in either of said tracts, and said lands were condemned by the court and were duly appraised by the commissioners appointed by the court for such purpose. The amount of the award was paid into court by the city of Tulsa, although exceptions to such award were made by the city of Tulsa, and a demand for a trial by jury was filed by the said city of Tulsa. After such appraisement had been made, the city of Tulsa purchased the interest of the said H. W. Green and Pearl Green in and to said ten-acre tracts. The record discloses that said lands had been sold for taxes for the year of 1911, and the city now claims title to said lands by reason of being assignee in interest from such tax deed holders. After the award had been paid into court and before a jury could be had upon the amount of such award, the claimants of title, S. D. C. Edwards, Alice A. Edwards, and Emma Weimer (nee Edwards), filed an application for an order directing the clerk to pay the amount of such award to said defendants in error. A trial was had upon such application and the trial court held that the tax deeds under which the city of Tulsa claimed were void and ordered the clerk to pay to the defendants in error the full amount of such award, and it is from such finding and judgment that the plaintiff in error prosecutes this appeal.

¶2 The defendants in error, S. D. C. Edwards, Alice A. Edwards, and Emma Weimer (nee Edwards, filed a reply to the city of Tulsa's claim in which they alleged that the tax deed under which the city of Tulsa claimed was void upon its face and therefore conveyed no title to the city of Tulsa or its grantors. A trial was had and the court found that the tax deed under which the city of Tulsa claimed was void upon its face and ordered the money deposited in court paid to the defendants in error, S. D. C. Edwards, Alice A. Edwards, and Emma Weimer (nee Edwards). This is what is commonly called a resale tax deed, and there have been a number of cases before this court on such deeds, and the resale tax deed has been held void in the following cases: Tibbetts v. Reynolds, 101...