Maxwell v. Page

Citations

• 23 N.M. 356

Syllabus

<p>SYLLABUS BY THE COURT.</p> <p>1. Constitutional guaranty against the taking of property without due process of law has ro do, in taxation proceedings, with the essentials of taxation only. All other matters may be varied according to the legislative will. The Legislature may provide by law what shall be essential, and what not essential, in taxation proceedings, subject only to the fundamental principle that the taxpayer must have notice and opportunity to be heard as to the amount of the charge laid upon his property. Notice of every step in the tax proceedings is not necessary. The owner, if he has notice and opportunity to be heard either before or after the tax lien is fixed upon his property, has due process of law. i P. 360</p> <p>2. The curative provisions of section 25, c. 22, Laws 1899, providing that no sale or tax title had in accordance with the act should be invalidated except upon the ground that the taxes were paid before sale, or that the property was not subject to taxation, are to be given effect according to their terms, and are held to control other provisions of the act which are mer'ely directory. A tax sale held prior t<? the time appointed by the act is nevertheless valid by reason of said curative provisions, and cannot be avoided by reason of being premature, tbe time of sale appointed by the statute being held to be directory and not mandatory. P. 364</p> <p>3. This statute, as thus construed, is held not to be violative of the constitutional guaranty against depriving a person of his property without due process of law. P. 365</p> <p>4. Section 29, c. 22, Laws 1899, construed, and held not tí» require a judgment of the district court in all cases where property is assessed to unknown owners, but to require only be considered here. P. 370</p> <p>5. A question not presented to the lower court will not be considered here. P. 371</p>