Wilson v. Matson

• Citation: 25 N.M. 67,177 P. 746
• Decision Date: 09 December 1918
• Docket Number: No. 2195.,2195.
• Parties: WILSONv.MATSON, County Treasurer, et al.
• Court: Supreme Court of New Mexico

25 N.M. 67

177 P. 746

WILSON

v.MATSON, County Treasurer, et al.

No. 2195.

Supreme Court of New Mexico.

Dec. 9, 1918.

Syllabus by the Court.

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.

Under the statutes of this state a tax certificate does not pass title.

Appeal from District Court, Bernalillo County; Raynolds, Judge.

Action for injunction by John W. Wilson against O. A. Matson, as Treasurer and ex officio Collector of the County of Bernalillo, N. M., and Susie P. Bryan. Defendants' demurrers to the amended complaint sustained, and judgment for defendants, dismissing the complaint and dissolving a temporary restraining order, and plaintiff appeals. Affirmed.

This is an action to restrain the defendant O. A. Matson, as treasurer and ex officio collector of the county of Bernalillo, from the execution, acknowledgment, and delivery to the defendant Susie P. Bryan, or her grantees or assigns, a tax deed to certain real estate and property described in the complaint, under an alleged sale of such real estate and property by the treasurer for delinquent taxes thereon for the years 1912 and 1913, and further seeking to restrain the defendant Susie P. Bryan from asking, demanding, or receiving from the treasurer of said county any tax deed to the premises described in the complaint upon any tax certificate showing the sale for delinquent taxes of said premises for said years; the complaint further praying that plaintiff's right or title to such property be adjudged superior to that of defendant Susie P. Bryan, and superior to that of any other person other than defendant Lucy Wallace, who as owner of the property has the right of redemption from such tax sale, and further praying that the defendant Susie P. Bryan be adjudged to have no right of redemption of such real estate and property from the sale made thereof to the plaintiff for taxes unpaid and delinquent and levied and assessed thereon for the year 1914.

From the facts, which are undisputed, it appears that on October 15, 1913, lots 11 and 12, in block 43, of the Huning Highland addition to Albuquerque, then owned by and returned for taxation by one Lucy Wallace, were sold to the county of Bernalillo for the nonpayment of taxes for the year 1912. Duplicate tax certificate therefor was subsequently assigned to the appellee Susie P. Bryan, and by her duly recorded on January 23, 1914. On October 15, 1914, said property, still assessed in the name of Lucy Wallace, was again sold for the nonpayment of taxes for the year 1913, and was purchased by said Susie P. Bryan, her certificate of sale being duly recorded on October 19, 1914. Taxes for 1914 assessed against said lots and against Lucy Wallace, the then owner, became delinquent, and on September 15, 1915, said property was duly sold, at which time the plaintiff, appellant here, John W. Wilson, became the purchaser, receiving tax certificate therefor. For the years 1915 and 1916 the property continued to be assessed in the name of Lucy Wallace, and it is alleged by the complaint that the appellant, John W. Wilson, paid said taxes for the years referred to before the same became delinquent.

The complaint in this case was filed on January 6, 1917, setting out substantially the foregoing facts, and alleging that, unless enjoined, the defendant Susie P. Bryan would, on January 22, 1917, three years after the recording of her first certificate of sale, which she had acquired from the county, demand a deed to such property from the defendant Matson, county treasurer and ex officio collector.

The said Lucy Wallace, owner of the property, was made a party defendant, but was not served and did not enter a voluntary appearance. The trial court granted a temporary restraining order and an order to show cause on January 29, 1917. A demurrer to the complaint by the appellee Bryan was sustained, and plaintiff elected to amend, to which amendatory complaint the defendant Matson filed an answer, which was subsequently withdrawn and a demurrer interposed. The defendant Susie P. Bryan likewise demurred to such amended complaint, both demurrers being sustained by the trial court. The plaintiff declining to further plead, final judgment was entered, dismissing the complaint and dissolving the temporary restraining order, from which judgment this appeal was taken.

Until redemption period of certificates of sale or duplicate tax certificates, prescribed by Code 1915, § 5502, as amended by Laws 1915, c. 78, has expired, the taxes for the time during which certificates or duplicates are held by county or purchaser, under Code 1915, § 5500, are a lien upon property until paid.

George S. Klock, of Albuquerque, for appellant.

George R. Craig, Dist. Atty., George C. Taylor, and E. W. Dobson, all of Albuquerque, for appellees.

HANNA, C. J.

[1] The only point in this case seriously urged by appellant is that the failure of the appellee Bryan to pay the taxes levied and assessed against the property in question for the year 1914, resulting in the sale of said property for delinquent taxes for said year, extinguished the right to title acquired by the...