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Wood v. Lovett

Supreme Court of the United States

April 2, 1941, Submitted ; May 26, 1941, Decided

No. 709

Opinion

 [*364]   [**984]   [***1405]  MR. JUSTICE ROBERTS delivered the opinion of the Court.

This appeal presents the question whether an Arkansas Act of March 17, 1937, as construed and applied, violates Article I, § 10, of the Constitution.

March 20, 1935,  [****5]  an act of the legislature of Arkansas 1 took effect which provided:

] "Whenever the State and County Taxes have not been paid upon any real or personal property within the time provided by law, and publication of the notice of the sale has been given under a valid and proper description, as provided by law, the sale of any real or personal property for the non-payment of said taxes shall not hereafter be set aside by any proceedings at law or in equity because of any irregularity, informality or omission by any officer in the assessment of said property, the levying of said taxes, the making of the assessor's or tax book,  [*365]  the making or filing of the delinquent list, the recording thereof, or the recording of the list and notice of sale, or the certificate as to the publication of said notice of sale; provided, that this Act shall not apply to any suit now pending seeking to set aside any such sale, or to any suit brought within six months from the effective date of this Act for the purpose of setting aside any such sale."

 [****6]  Certain land in Desha County, Arkansas, was sold to the State in 1933 for non-payment of 1932 taxes. The land was not redeemed and was certified to the State, as owner. In 1936 the Commissioner of State Lands, on behalf of the State, by deeds reciting his statutory authority so to do, conveyed to the appellants all the right, title, and interest of the State in two parcels of the land.

By an Act of March 17, 1937, the Act of March 20, 1935, was repealed. 2

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313 U.S. 362 *; 61 S. Ct. 983 **; 85 L. Ed. 1404 ***; 1941 U.S. LEXIS 1188 ****

WOOD ET AL. v. LOVETT

Prior History: APPEAL FROM THE SUPREME COURT OF ARKANSAS.

APPEAL from a decree affirming a decree quieting title in Lovett, relying on a deed from a former owner, against Wood et al., relying on a tax title.

Disposition:  201 Ark. 129; 143 S. W. 2d 880, reversed.

CORE TERMS

taxes, purchasers, forfeiture, deed, forfeited, contract clause, conveyed, impaired, delinquent taxes, tax sale, delinquent, irregularities, contracts, quitclaim, rights, reassert, repealed, courts, contractual obligation, conveyance, grounds, non-payment, decisions, landowner, invalid, farms

Real Property Law, Deeds, Validity Requirements, Enforceability, Tax Law, Real Property Taxes, Collection of Tax, General Overview, Governments, State & Territorial Governments, Property, State & Local Taxes, Administration & Procedure, Legislation, Expiration, Repeal & Suspension, Effect & Operation, Prospective Operation, Purchase & Sale, Contracts of Sale, Sales Taxes, Constitutional Law, Congressional Duties & Powers, Contracts Clause, Business & Corporate Compliance, Contract Conditions & Provisions, Contracts Law, Contract Conditions & Provisions, Construction & Interpretation, Types of Deeds, Quit Claim Deeds, Civil Procedure, Remedies, Forfeitures, Notice Requirement, Criminal Law & Procedure, Sentencing, Proceedings, Police Powers, Legislatures