Q May a Board of Supervisors retroactively cancel the tax sale of a Sixteenth Section leasehold based on the subsequent cancellation of the lease by the school district?

A No, as a general matter, a termination of a lease after a tax sale would not negate the validity of the tax sale of the leasehold interest that existed prior to the cancellation. Such a result could be characterized as harsh on the tax-sale purchased, but the purchaser is charged with knowing what is buying and taking full measure of the doctrine of caveat emptor (buyer beware). (Attorney Generalís Opinion to Miller, August 7, 2015)