2 Utah 2d 12 - Bowen v. Olson’s Empirical Analysis

Citation profile

14 state decisions

Most-quoted passages

The sentences later courts lift from this opinion, ranked by how many decisions quote each — the parts of the opinion doing the work. These counts are smaller than the citation total above because most of the 14 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

1. “[B]y paying taxes on the land a public record is made which gives notice to the owner that his land is being claimed adversely. This purpose cannot be fulfilled if the possessor can wait any number of years, even up to the necessary seven, and then pay the taxes in one lump sum by redeeming. Under such circumstances the owner would get no current notice of adverse claims against his property, and may not until it is too late to do anything about it.”

   1 later decision quote this exact passage
   e.g. Martin v. Kearl

2. ““[pjayment of taxes” and “redemption of taxes” have two separate and well defined meanings; redemption is not “payment” because it is only where the taxes have not been “paid” that there is a forfeiture and any need for redemption; a payment made after the land has been sold for taxes is not made to discharge a claim for taxes but to redeem the land from the sale and reinvest the owner with legal title.”

   1 later decision quote this exact passage
   e.g. Martin v. Kearl