McKay v. Espinosa

Upon rehearing heretofore granted, the opinion filed in this cause disposing of the appeal is now withdrawn and the one to follow is substituted therefor.

SADLER, Justice.

The question for decision in this appeal is whether an assessment for taxation of lands located in Rio Arriba County, New Mexico, described as

“The Southeast half (SE½) of Section Seventeen (17), Township Thirty (30) North, Range Five (5) West, N.M.P.M. 160 acres.”

will support a deed by the state, after it has acquired title at a tax sale for delinquency of the assessed property as described, of that portion thereof known as…