Myers v. Parkins

1965 OK 167, 412 P.2d 136
CourtSupreme Court of Oklahoma
DecidedOctober 26, 1965
Docket40764
StatusPublished
Cited by1 cases

This text of 1965 OK 167 (Myers v. Parkins) is published on Counsel Stack Legal Research, covering Supreme Court of Oklahoma primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Myers v. Parkins, 1965 OK 167, 412 P.2d 136 (Okla. 1965).

Opinion

HALLEY, Chief Justice.

- This action was brought by C. G. Myers, hereinafter referred to as plaintiff, against Jensine C. Parkins, a widow, and Margaret D. Lash and Percy H. Lash, hereinafter referred to as defendants, and others not involved in this appeal, to quiet title to a certain tract of land situated in Pittsburg County, Oklahoma. Defendants filed an answer and cross-petition on March 1, 1963, asserting that Jensine C. Parkins was the owner of an undivided one-fourth interest and Margaret D. Lash and Percy H. Lash were the owners of an undivided three-fourths interest in the minerals and seeking to quiet title to such interest. The trial court entered judgment for the plaintiff quieting his title to all the land involved in the action, except the mineral interests, and for the defendants quieting their title to the mineral interests. Plaintiff appeals.

The facts are not in dispute. Travis Myers, the then fee owner, by mineral deed, dated March 25, 1937, and recorded on April 21, 1937, conveyed all the oil, gas and other minerals in the property to Oscar H. Parkins. Thereafter, Oscar H. Parkins and his wife, Jensine C. Parkins, conveyed an undivided three-fourths interest in the minerals to Margaret D. Lash and Percy H. Lash, by deed, dated August 14, 1937, and recorded on August 18, 1937. Jensine C. Parkins subsequently inherited the remaining undivided one-fourth interest in the minerals at the death of Oscar H. Parkins.

While Travis Myers was owner of the surface, the property was sold on November 1, 1948, by the County Treasurer of Pittsburg County for delinquent and unpaid ad valorem taxes for the year 1947, and plaintiff, who was Travis Myers’ son, purchased the County Treasurer’s Certificate of Tax Sales. Travis Myers died intestate on November 14, 1948, thirteen days after the tax sale, and left a widow and five children surviving as his sole and only heirs. Plaintiff, as one of Travis Myers’ children, inherited an rtndivided two-fifteenths interest in the surface of said property. Disclaimers have been filed in the cause by the other heirs of Travis Myers, deceased.

Plaintiff continued to own his undivided two-fifteenths interest in the surface of said property and to pay the ad valorem taxes for approximately eight years by permitting the same to become delinquent and by having the payment thereof endorsed on his tax certificate. On May 8, 1956, defendants were given notice by publication and by mailing that unless redemption was made on or before a day certain, a tax deed to the property would be demanded by the said plaintiff. Plaintiff thereafter made his Application for Tax Deed, and a tax deed to the property was issued to him and recorded on August 15, 1956. Aft^r acquiring the tax deed, plaintiff took possession of the land for the first time and has since remained in possession of same, but has never engaged in any mining, drilling or other operation for the production for oil, gas or any other minerals from the land.

Plaintiff claims in his first two propositions an absolute estate in fee simple in said lands, including the oil, gas and other mineral rights therein, based upon the tax deed and especially upon the five year statute of limitations, 12 O.S.1961, § 93(3) and (6), and the decisions in Hales et al. v. Lee et al., 199 Okl. 110, 184 P.2d 451; Jenkins v. Frederick, 208 Okl. 583, 257 P.2d 1058; and Colonial Royalties Company v. Sitler, Okl., 298 P.2d 1060.

It is definitely settled in this jurisdiction that the purchase of a tax deed by one under duty to pay" the taxes adds' *139 nothing to his title. In the body of the opinion in State ex rel. Com’rs of Land Office v. Continental Oil Company, Okl., 273 P.2d 1002, 1003, we said:

“ * * * From a tax standpoint, the surface and the minerals constituted one unit. The assessment of the surface carried with it the minerals thereunder. But there was no duty on the part of plaintiff, the mineral owner, to pay the taxes. That duty rested upon the surface owner and his grantee, whether the grantee be as an owner or as a mortgagee. Further, the duty to pay the taxes was so inescapably that of the surface owner or mortgagee that if they failed to pay the taxes and allowed the property to be sold at tax sale such surface owner could never thereafter purchase the tax title to the exclusion of the former mineral owner. Colby v. Stevenson, Okl., 265 P.2d 477, and numerous cases therein cited. * * * ”

McClaren v. Steele, Okl., 365 P.2d 378, is similar to the case at bar. In that case the defendant, Bob McClaren, inherited an undivided interest in certain land located in Cimarron County, Oklahoma, when his mother, Birdie McClaren, died in 1936. On October 13, 1945, the defendant, Bob McClaren, acquired a tax-sale certificate issued as a result of delinquent ad valorem taxes levied on the land for the years 1931 to 1941, inclusive. Thereafter, and on February 19, 1946, the tax certificate was surrendered by the defendant and a tax deed was issued to him. He took possession of the land . for the first time after acquiring the tax deed and remained in possession thereafter. Plaintiff instituted an action in that case on November 5, 1955, to establish his and all other interested persons’ interest in the land. The defendant filed an answer and cross-petition in which he alleged he acquired title to the land under the tax deed and prayed that his title be quieted. We there affirmed the trial court’s judgment quieting title against the defendant’s tax deed and in the body of the opinion, starting at page 380, stated:

“We are of the opinion that following the death of defendant’s ancestor, Birdie McClaren, defendant was under a legal duty to pay ad valorem taxes on the property in controversy (this duty, of course, rested on each co-tenant) and the fact that Birdie McClaren’s personal representative was in possession of defendant’s interest in said land from 1936 through 1941 did not serve to relieve defendant of said duty. * * *
⅜ ⅜ ⅝ ⅜ ⅝
“As heretofore pointed out, the land was sold for delinquent taxes accruing for the years 1931 to 1941, inclusive. Defendant was under a legal duty to-pay taxes for the latter portion of said period. In order to secure the tax title-it was necessary to pay delinquent taxes-for said latter years and the defendant in securing said title therefore paid taxes-that he was under a duty to pay. The-fact that defendant in acquiring the tax title first purchased a tax certificate is without significance. * * * ”

In the syllabus in Burnett et al. v. Cole et al., 193 Okl. 25, 140 P.2d 1012, we used this language:

“The owner of the surface of real estate in whose name the land is assessed is obligated to pay the taxes thereon, and if he fails to do so, and the land is sold for taxes, he cannot obtain title from said tax sale purchaser and defeat the owner of the coal rights separately owned but not separately assessed of his interest, but his purchase as between said parties is deemed, a mode of paying the taxes.”

See also Curry et al. v. Frerichs et al., 194 Okl. 230, 149 P.2d 95; Warner et al. v. Day et al., 197 Okl. 319, 170 P.2d 246; Edwards v. Gardner et al., 198 Okl. 217, 176 P.2d 1014; and Womble v. Mahoney, Okl., 383 P.2d 26.

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1965 OK 167, 412 P.2d 136, Counsel Stack Legal Research, https://law.counselstack.com/opinion/myers-v-parkins-okla-1965.