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FARMERS STATE v. J.B.H. ENTERPRISES

No. 96-259.

561 N.W.2d 836 (1997)

FARMERS STATE SAVINGS BANK, Appellee, v. J.B.H. ENTERPRISES and John Holtz, Appellants.

Court of Appeals of Iowa.

February 26, 1997.

Attorney(s) appearing for the Case

Dale E. Goeke of Hagemann, Goeke, Egli & Thalacker, Waverly, for appellants.

Robert J. Murphy of Roberts & Murphy, Independence, for appellee.

Heard by HABHAB, C.J., and STREIT and VOGEL, JJ.

VOGEL, Judge.

This case involves the competing interests of a holder of tax sale deed with a holder of a certificate of purchase in a foreclosure action.

Defendants, J.B.H. Enterprises and John Holtz ("Holtz"), purchased real estate at a tax sale in June 1992. Plaintiff, Farmers State Savings Bank ("the Bank"), held a mortgage lien on the real estate. The following dates indicate the course each pursued leading up to the conflict.

On April 1, 1994...

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