Case Name: Sheesley et al. v. Voorhees
Court: Colorado Court of Appeals
Jurisdiction: Colorado
Decision Date: 1913-04
Citations: 24 Colo. App. 428
Docket Number: No. 3620
Parties: Sheesley et al. v. Voorhees.
Judges: 
Reporter: Colorado Court of Appeals Reports
Volume: 24
Pages: 428–434

Head Matter:
[No. 3620.]
Sheesley et al. v. Voorhees.
1. Tax Titles — Tax Deed as Evidence. A treasurer’s deed is not evidence of title unless it affirmatively appears that every step prescribed by the statute was regularly taken.
A deed which fails to show that notice was given by the tax purchaser of his intention to apply for a deed, as required by the statute (Rev. Stat., sec. 5727), and proof thereof made, or that the assessed valuation was such that notice was hot required, is not prima facie evidence of title, and is not admissible in evidence without proof of the notice, or that it .was not required.
The setting-forth of the deed in haec verba hy the opposing party in his pleadings does not supply the defect of such preliminary proofs. 2. Limitations — Five Years’ Statute. A tax deed does not set in motion the five years’ statute of limitations (Rev. Stat., sec. 5733) where there is no recitation of notice given of the tax purchaser’s intention to apply for his deed, or that the assessed valuation is such that notice is not required.
Appeal from Weld District Court. Hon. James E. Gabbigues, Judge.
Mr. Isham R. Howze, for appellants.
Mr. John F. Mail, for appellee.

Opinion:
King, J.,
delivered the opinion of the court.