Katzer

This is an appeal from a judgment quieting plaintiff’s title to real property, and declaring defendants’ tax deed void on account of a defective notice of sale.

The defendants assert that the notice of sale was a sufficient compliance with the statute, and charge the trial court with error in the exclusion of evidence of the cost of improvements which they claim to have incurred, and which should have been allowed as a prerequisite to the granting of the decree.

Plaintiff was the owner of six tracts of land situated in Nevada County, California, aggregating 161 acres of land, which were sold to the state June 25, 1918, for delinquent taxes. On June 4, 1923, pursuant to section 3764 of the Political Code, the tax collector published notice of the sale of these lands in “The Morning Union,” a newspaper of Grass Valley, which notice in part read:

On June 27, 1923, the land in question was sold to defendants in consideration of the payment of the accrued delinquent taxes and costs, and two days later a deed of conveyance was executed and delivered to them. The validity of the deed is challenged for the following alleged irregularities in the tax sale proceedings, to wit: inaccurate…