Johnson v. Rodgers

OPINION

RANSOM, Justice.

This case involves the legal efficacy of successive deeds to the same property conveyed by the New Mexico State Tax Commission. We granted certiorari to review an unpublished memorandum opinion of the court of appeals. In that opinion the court held that when a tax sale certificate for unpaid taxes was issued by the county treasurer to the state at a time when the state already owned the property by virtue of an earlier tax sale certificate, a conveyance of the state’s title pursuant to the second tax sale certificate was void and a subsequent conveyance pursuant to the…