Straus v. Foxworth

Citations

• 16 N.M. 442
• 117 P. 831

Syllabus

<p>SYLLABUS (BY THE COURT).</p> <p>1. A tax certificate issued under Laws 1899, Chapter 22, Section 31, providing for the sale without a judgment of court, of property for delinquent taxes for amounts less than twenty-five dollars, vests a title in the purchaser which can be invalidated only on the grounds that the taxes, penalties, interest and costs had been paid before the sale, or that the property was not subject to tax, and not for irregularities in the proceedings leading up to the ' sale, unless they are fraudulent or amount to jurisdictional defects.</p>