Stewart v. Board of County Commissioners

Citations

• 11 N.M. 517
• 70 P. 574

Syllabus

<p>SYLLABUS.</p> <p>1. On the death, of the owner of real estate, it descends to his heirs, and the assessment of the real estate in the name of the deceased person is void.</p> <p>2. Comp. Laws 1897, section 4070, provides that, in all cases where “any person” shall pay any tax that shall thereafter he found to he erroneous or illegal, the county commissioners shall order the same refunded to the taxpayer. Section 4071 enacts that the territorial auditor shall credit each county with the amount of territorial tax that may have been refunded to the taxpayer or purchaser of real estate erroneously sold. Held, that the purchaser at a tax sale, whose deed is void because of a void assessment may recover the sum paid.</p> <p>3. Comp. Laws 1897, section 4072, provides that when, by mistake or wrongful act of the taxing officers, real estate has been sold on which no tax was due at the time, the county shall refund to the purchaser the amount paid by - him, with interest thereon at the rate of 25 per cent, per annum. Held, that where the purchaser at a tax sale sues to recover the sum paid, because his deed was void, owing to a void assessment, it not appearing by whose mistake or act the assessment was made, the 25 per cent, interest cannot be recovered.</p>