Opinion

Parks v. Lyons

  • 183 Okla. 529
  • 83 P.2d 573
  • 1938 OK 528
  • 1938 Okla. LEXIS 337
Court
Supreme Court of Oklahoma
Filed
Oct 18, 1938
Status
Published
Author
Aveloh
On the bench
Hurst, Aveloh, Osborn, Bayless, Riley, Gibson, Davison, Welch, Phelps, Corn
Cited by
23 cases

The opinion

AVELOH, J.

(dissenting in part). I cannot concur in that part of the majority opinion which holds the tax deed to be void merely because of the noticed error of the notary public who took the acknowledgment to the assignment of the tax sale certificate. It is quite apparent that the notary made an error in inserting dates in her certificate of acknowledgment. But wfe may assume the tax sale statutes had been fully complied with in all other respects, and that this tax sale and tax deed were wholly valid except as regards this date error of the notary public.

In view of the provisions of section 2 and the last sentence of section 12761, O. S. 1931 (68 Okla. St. Ann. sec. 453), I think we should give liberal construction to all these statutes, and should hold that this error, which does not affect any substantial right of the delinquent taxpayer, does not of itself and standing alone render the tax deed void. I think the majority opinion fails to give full force and effect to the above statutory provisions, and also to section 12760, O. S. 1931 (68 Okla. St. Ann. sec. 452).

I can see nothing more than an irregularity in the certificate of the notary public. Several irregularities might exist and yet the deed could not be defeated, as is specifically provided in section 12760, O. S. 1931 (68 Okla. St. Ann. sec. 452).

This landowner had not paid his taxes for a number of years, and it is to be noted that after this tax sale certificate was assigned and acknowledged, notice of application for tax deed was personally served on the delinquent taxpayer, and he continued

*534

in liis failure or neglect to pay bis taxes or to redeem from the tax sale. I think no right to defeat the deed is shown in view of our statutes above referred to.

However, I dissent only to that portion of the majority opinion.

This is a copy of a public record, reproduced as it was published. It is not legal advice, and it may not be the version a court would rely on. Check the official source before you cite it.

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