State ex rel. Ols v. Romero

Citations

• 25 N.M. 290
• 181 P. 435

Syllabus

<p>SYLLABUS BY THE COURT.</p> <p>1. Where the county purchased a tax sale certificate at a tax sale on August 17, 1912, for delinquent taxes for the year 1910, and said certificate was not recorded until June 18, 1913, the statute of 1913 (Laws of 1913, c. 84, §§ 36 and 38) applies to such sale and recording, and the owner of the property has three years from the recording of the certificate to redeem. A tender of taxes 'by the owner on November 16, 1916, is not within the period allowed by the statute for redemption, following Pace v. Wight, 25 N. M. 276, 181 Pac. 430. p. 294</p> <p>2. Where the statute provides (Laws of 1913, c. 84, § 36) that the duplicate certificate of the tax sale which has been purchased by the county shall be sold by the collector, and if it cannot be sold at private sale before the regular sale of property for delinquent taxes in ’ the next succeeding year, then it is to be sold at public auction at such delinquent tax sale, the statute does not thereby limit the method of sale to a sale at public auction after the period specified, but the collector and treasurer may sell it at any time at private sale.</p> <p>P. 296</p>