MONSOUR v. VAHLBERG

MONSOUR v. VAHLBERG
1941 OK 64
110 P.2d 595
188 Okla. 476
Case Number: 30215
Decided: 02/25/1941
Supreme Court of Oklahoma

MONSOUR
v.
VAHLBERG et al.

Syllabus

¶0 1. TAXATION--"Delinquent taxes" as used in 1939 tax resale law defined.
The term "delinquent taxes" as used in the 1939 tax resale law (art. 31, ch. 66, S. L. 1939) means taxes authorized by law, levied upon property subject to taxation, and remaining unpaid after the time appointed for the payment thereof.
2. SAME--Fee-simple title acquired by grantee in resale tax deed--Delinquent taxes canceled,
The grantee in a resale tax deed, issued pursuant to the resale held under the 1939 tax resale law (art. 31, ch. 66, S. L. 1939), secures a new and independent fee-simple title free from all ad valorem taxes, interest, penalties, and costs, delinquent on the date when the resale notice should be first published, under the statute providing that "the issuance of such deed shall effect the cancellation and setting aside of all delinquent taxes, assessments, penalties, and costs previously assessed or existing against said real estate and of all outstanding individual and county tax sale certificates; and shall vest in the grantee an absolute and perfect title in fee simple in said lands."
3. SAME--Purchaser of vacant city lots at resale entitled to cancellation of subsequent delinquent taxes omitted from resale notice.
The failure of the county treasurer to include in his resale notice subsequent delinquent taxes, as is his duty to do, does not deprive the purchaser of vacant city lots at such resale of the right to have such subsequent delinquent taxes canceled.
4. SAME--Total of delinquent taxes, interest, etc., to be canceled by resale deed.
Record examined, and held, that the grantee in a resale deed, issued under the 1939 tax resale law, was entitled to cancellation of the taxes, interest, penalties, and costs that were delinquent at the time the resale notice should have been first published, and that were assessed subsequent to the time at which the property was purchased by the county at the delinquent tax sale.

Appeal from District Court, Oklahoma County; Geo. H. Giddings, Judge.

Suit to cancel delinquent taxes by Fred Monsour against W. F. Vahlberg, County Treasurer, et al. Judgment for defendants, and plaintiff appeals. Reversed and remanded with directions.

Twyford & Smith, of Oklahoma City, for plaintiff in error.
Lewis R. Morris, County Atty., and B. C. Logsdon, Asst. County Atty., both of Oklahoma City, for defendants in error.

PER CURIAM.

¶1 The parties have filed herein a stipulation to the effect that the same questions are involved here as in cause No. 30000, Shnier v. Vahlberg et al., decided by this court February 18, 1941, 188 Okla. 471, 110 P.2d 593, and that the opinion therein should govern the disposition of this case.

¶2 Such prior opinion is therefore accepted as controlling herein and the syllabus thereof is adopted as the syllabus in this case.

¶3 The judgment is reversed and the cause remanded, with instructions as contained in the Shnier Case, supra.

¶4 All the Justices concur.