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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.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?BRIEF ANSWERS In answer to your first question, it is clear that a property owner may not avoid the payment of property taxes by claiming to own the property in question as an allodial freehold estate.
As you describe in your letter requesting this opinion, a property owner in your county has claimed an absolute exemption from the payment of all property taxes.
Please note that this includes only patented or completed land entries.
Those case files that were cancelled or relinquished will not be there, and may contain just as much useful information for the researcher.
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Depending upon the type and time period of the land entry, the case file may yield only a few facts already known to the researcher or it may present new insights about ancestors, family history, title, and land use issues.