Connelly v. Wertz

OPINION

PICKARD, Judge.

This case involves a tax sale. See NMSA 1978, § 7-38-70 (Repl.Pamp.1990). Section 7-38-70(B) provides that the deed from the state to the buyer “conveys all of the former property owner’s interest in the real property as of the date the state’s lien for real property taxes arose ... subject only to perfected interests in the real property existing before the date the property tax lien arose.” Section 7-38-70(C) provides that “After two years from the date of sale, neither the former real property owner shown on the property tax schedule as the delinquent taxpayer nor…