Hiltscher v. Jones

Citations

• 23 N.M. 674
• 170 P. 884

Syllabus

<p>SYLLABUS BY THE COURT.</p> <p>Where property is “struck off to the county as the purchaser” at a delinquent tax sale, under the provisions' of section 22, c. 22, Laws 1899, the owner is entit’ed to redeem said property at any time within three years from the date of such sale. The day the property is struck off to the county is the date of the sale, and the tax sale certificate thereafter issued is only written evidence that the sale has taken place. The fact that the certificate is not recorded for 2y2 years thereafter does not affect the period of redemption. Hence, where real estate is struck off and sold to the county, and the certificate is not recorded for 2y2 years thereafter, and is then sold to a purchaser, and thereafter, but not within three years from the date of the sale, but within three years from the date of recording such certificate the owner of the property pays to the county treasurer the ■amount of money required to redeem, if the right existed such owner was not entitled to redeem, because of his noncompliance with the statute, and the rights of the owner of the certificate were not affected by such purported redemption.</p>