Wilson v. Matson

Citations

• 25 N.M. 67
• 177 P. 746

Syllabus

<p>SYLLABUS BY THE COURT.</p> <p>1. Certificates of sale, issued in connection with, all tax sales, or duplicate tax certificates, are subject to a right of redemption in the owner within three years, subject to statutory conditions, and until the redemption period has expired, the taxes for the time during which the certificate, or duplicate certificate, shall be held by the county, or purchaser, shall be a lien upon the property until paid. P. 70</p> <p>2. Under the statutes of this state a tax certificate does not pass title. . P. 73</p>