[Download] "Lehfeldt v. Adams" by Supreme Court of Montana " eBook PDF Kindle ePub Free
eBook details
- Title: Lehfeldt v. Adams
- Author : Supreme Court of Montana
- Release Date : January 21, 1956
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 56 KB
Description
Submitted April 9, 1956. TAXATION, Minerals, right to explore, ADVERSE POSSESSION, what must be shown, QUIET TITLE, EQUITY, Owner of minerals had ""clean hands"" and right to quiet title. 1. Taxation — Mines — Right to explore subject to tax. Although minerals under the land cannot be taxed, the right to enter upon lands to explore for minerals and to extract the same where found is subject to taxation. 2. Taxation — Assessment void. Where an assessment was made against mineral rights under the land rather than upon the right to enter upon the lands to explore for minerals and to extract the same where found, such assessment was void, and no valid tax title based on a default in payment thereof could issue divesting defendant of such rights. 3. Taxation — Statute of limitations did not prevent questioning of tax deeds. Where there were no taxes delinquent on defendant's right of entry to certain land for mineral purposes, he was not precluded from questioning void tax deed issued on the minerals under such lands by either a one year or two year statute of limitations, in view of provisions of such statutes expressly exempting cases where the tax deed is void because no taxes were delinquent on the lands. 4. Mines and Minerals — Adverse possession, what must have been shown. In order for owner of surface interest to acquire any right in mineral rights by adverse possession, it was incumbent upon him to show possession of such rights independently of possession of the surface of the land for grazing or other purposes, and in order to prevail upon such theory plaintiff had to establish actual possession of mineral rights by open operation. 5. Equity — Offer to pay taxes gave owner right to quiet title. The offer of owner of minerals to pay any taxes legally levied and assessed against minerals or the right to use the surface was sufficient offer to do equity as would permit him to seek a decree quieting his title to the minerals and the right to use the surface, as against the holder of the void tax title.