Cooper v. Hills

Citations

• 23 N.M. 696
• 171 P. 504

Syllabus

<p>SYLLABUS BY THE COURT.</p> <p>1. Assuming that section 4101, C. L. 1897, is in force, the prima facie case made thereunder by introduction of tax deed held overcome by proof that assessment was made in the name of a person not the owner of the property. P. 697.</p> <p>2. An assessment made in name of stranger to title is irregular under chapter 22, Laws of 1899, and sale under chapter 84, Laws 1913, based upon 'such assessment, held void. P. 698.</p>