Harrison v. Everett

In Harrison v. Everett, 135 Colo. 55, 308 P.2d 216, 219 (Colo. 1957), the Colorado Supreme Court expressly held that ripened prescriptive rights do not survive a tax sale. Id. In that case, the plaintiffs established they had used property adversely for 50 years, yet their rights were terminated by the conveyance of a tax deed. The Burke v. Pierro, 159 N.H. 504, 986 A.2d 538 (2009) Court unequivocally adopted the Colorado Supreme Court's reasoning, noting that Harrison v. Everett's holding is consistent with the majority view, and stating that New Hampshire "adopts the majority view." Burke, 159 N.H. at 514. "Our position regarding the status of tax titles arising out of tax sales is consistent with the majority view that properly acquired tax titles are new grants of title by the sovereign entity." Id.