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For this information, researchers will need to access the tract books.

DISCUSSION Your first question, repeated for ease of reference, inquired: 1.

6 Dear Prosecutor Skeen: By letter previously acknowledged you have requested our opinion on the following paraphrased questions: 1.

May a person avoid the payment of property taxes by claiming to hold the real estate as an allodial freehold estate? Does the homestead exemption apply to a county's foreclosure action for delinquent property taxes? If the answer to the second question is that the homestead exemption applies, what procedure may the county follow upon foreclosure for nonpayment of real estate taxes?

The land records that are generally of most interest to genealogists are the land entry case files. There are over ten million such individual land transactions in the custody of the National Archives.

These are records that document the transfer of public lands from the U. These case files cover land entries in all 30 public land states.

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