Worman v. Echo Ridge Homes Cooperative, Inc.

OPINION

SOSA, Senior Justice.

This is an appeal from the district court’s judgment in favor of appellee, Echo Ridge Homes Cooperative, Inc. (Echo Ridge), allowing it to redeem property by payment of delinquent taxes and quieting title in Echo Ridge. The issue is whether the New Mexico Taxation and Revenue Department (Department) committed constructive fraud by failing to notify Echo Ridge of the pending public sale of property owned by Echo Ridge.

In 1966, Echo Ridge purchased a 3IV2-foot-wide strip of land, part of Lot 4, abutting the western edge of its property from Lusk Corporation which…