SANCHEZ v. N.M. State TAX Comm'n

Decision Date28 April 1947
Docket NumberNo. 5007,5007
Citation51 N.M. 154,180 P.2d 246
PartiesSANCHEZ v. NEW MEXICO STATE TAX COMMISSION et al. (MIDDLE RIOGRANDE CONSERVANCY DIST., Intervenor).
CourtNew Mexico Supreme Court

[180 P.2d 246, 51 N.M. 155]

Wilson & Whitehouse, of Albuquerque, for appellant.

M. A. Threet and D. A. McPherson, Jr., both of Albuquerque, for appellee-intervenor.

E. P. Ripley, of Santa Fe, for appellees.

McGHEE, Justice.

The relator seeks the reversal of a judgment denying a writ of mandamus to compel the issuance to him of a tax deed covering property formerly owned by him and on which there are a large number of past due and unpaid assessments to the intervenor, Middle Rio Grande Conservancy District, under the provisions of Sec. 76-740 Comp.Stat.1941.

Sanchez failed to pay the state and county taxes on his land and in due course it was sold to the state. The finding of the court that the land was also sold for past-due conservancy assessments is without support in the record and must be set aside.

The respondent declined to issue a deed to relator because he refused to also pay the past-due conservancy assessments, and the conservancy district has intervened to assist in protecting its lien.

The applicable part of Sec. 76-740, supra, reads: 'Section 76-740. The person or any lien holder whose title to or interest in property which has been extinguished by the issuance of a tax deed to the state shall have the first and prior right to repurchase such property, provided that application for such repurchase is received by the state tax commission before any other application to repurchase such property is received and accepted by said commission.'

We construed this statute in Langhurst v. Langhurst, 49 N.M. 329, 164 P.2d 204, 205, and stated:

'We think the exercise by the 'person whose title to property has been extinguished by the issuance of a tax deed to the state,' of the exclusive privilege accorded to him is nothing more nor less than redemption of the property and the title thereto which has been so extinguished.

'The transaction is not essentially different from redemption before a tax deed is issued.

'Section 76-708 provides that: 'the tax sale certificate shall vest in the purchaser * * * the right to a complete title to the property described therein,' subject to the right of redemption as provided by law. In neither case (under 76-708 or 76-740) is the sale of the taxed property nor the subsequent proceedings a final and irrevocable divestiture of the title of the...

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6 cases
  • Velasquez v. Mascarenas
    • United States
    • New Mexico Supreme Court
    • November 16, 1962
    ...and the title thereto which has been so extinguished.' Langhurst v. Langhurst, 49 N.M. 329, 164 P.2d 204; Sanchez v. New Mexico State Tax Commission, 51 N.M. 154, 180 P.2d 246; Chavez v. Chavez, 56 N.M. 393, 244 P.2d 781, 30 A.L.R.2d 1236; Morris v. Ross, 58 N.M. 379, 271 P.2d 823; Trujillo......
  • Trujillo v. Montano, 6319
    • United States
    • New Mexico Supreme Court
    • June 24, 1958
    ...only, are different. * * *' Other cases to the effect are: DeBaca v. Perea, 52 N.M. 418, 200 P.2d 715; Sanchez v. New Mexico State Tax Commission, 51 N.M. 154, 180 P.2d 246; and Kershner v. Sganzini, 45 N.M. 195, 113 P.2d 576, 134 A.L.R. It is our opinion, and we so hold, that when appellee......
  • IN RE BOUMA, Bankruptcy No. 81-01188 M A
    • United States
    • U.S. Bankruptcy Court — District of New Mexico
    • August 30, 1983
    ...district intervened in protecting its lien on property when it was repurchased by the former owner in Sanchez v. N.M. Tax Commission, 51 N.M. 154, 180 P.2d 246 (1947). The Court one cannot extinguish valid liens on his property for unpaid conservancy district assessments by allowing the sal......
  • Tabet v. Campbell
    • United States
    • New Mexico Supreme Court
    • May 30, 1984
    ...that, for purposes of interpreting the tax statutes, the terms "redeem" and "repurchase" are synonymous. Sanchez v. New Mexico State Tax Commission, 51 N.M. 154, 180 P.2d 246 (1947). We now hold that Tabets' payment to the county treasurer constituted "repurchase" of the property as provide......
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