Heron v. Ramsey

BRICE, Chief Justice.

Appellant sued appellee Ramsey to quiet title to 2,127.4 acres of land situated in Rio Arriba County, New Mexico, and the State Tax Commission of New Mexico intervened, claiming title in the State through sale of said property to the 'State under proceedings to collect taxes. The district court held that neither plaintiff nor defendant had title to the property, but that title was in the State of New -Mexico.

The principal question is whether the description of land in proceedings to tax it, and in the tax sale certificate and in a tax deed conveying it to the State…