Mitchell v. Frietze

Citations

• 20 N.M. 583
• 151 P. 235

Syllabus

<p>SYLLABUS BY THE COURT.</p> <p>1. The provisions of chapter 62, Laws 1882, and Comp. Laws 1884, §§ '2806-2922, held not to authorize the assessment of real estate to “the heirs” of the deceased owner, and held to require the assessment, in cases like the present, where -the interest claimed or owned is an undivided interest, to he made against “unknown owners.”</p> <p>P. 586</p> <p>2. The prima facie showing as to the regularity of tax proceedings furnished by a tax deed, under the provision of section 2983, Comp. Laws 1884, and section 4101, Comp. Laws 1897, held to be overcome by the tax list found in the assessor’s office which is neither signed nor verified by the taxpayer, nor any person for him, nor by the assessor; the inference therefrom being drawn, in the absence of other proof, that neither the owner, nor any person for him, made the list, and that the assessor, being the officer charged by law with the duty of listing the property, if not listed by the owner, or some person for him, is the officer who erroneously listed and assessed the property to “the heirs” of the deceased owner. P. 590</p>