Lake Canal Reservoir Company; Lake Canal Company; Alden v. Hill; and Ann L. Deseran, Petitioners v. Douglas C…

Summary

The court held that a tax deed is void, and therefore exempt from the applicable limitations period, only when the taxing entity lacked authority or jurisdiction to issue it. Alleged defects involving notice, assessment, or property description generally concern the manner in which authorized power was exercised and make the deed voidable rather than void. Because the deed was voidable, the limitations period applied to the void-deed exception, but the case was remanded to determine whether the Beethes were in actual possession, which affects the separate quiet-title exception.