Daughtry v. Murry

Citations

• 18 N.M. 35
• 133 P. 101

Syllabus

<p>SYLLABUS (BY THE COURT)</p> <p>1. It is impracticable for tbe assessor to obtain tbe name oí tbe real owner of a tract of land, from tbe official county records, as available for bis inspection, and, in tbe absence of fraud, an assessment against unknown owners is not invalid, because of the fact that the assessor might have ascertained the name of the real owner from the records of conveyances in the office of the county recorder, in those cases where the owner has failed to list his property for taxation.</p> <p>P. 41</p> <p>2. It must be 'presumed, in the absence of a showing to the contrary, that the assessor did his duty, and that in-as-much as he made the assessment to unknown owners, it was impracticable to obtain the real owner’s name.</p> <p>P. 42</p>