Fernandez Co. v. Montoya

ZINN, Justice.

Appellee obtained an order in the lower court setting aside a tax sale deed on the ground that she had redeemed the property from the tax sale. From this order, this appeal is prosecuted.

The undisputed facts are that the property was sold on Dec. 7, 1934, for delinquent' taxes for the years 1931, 1932 and 1933, and under Ch. 27, N.M.Spec.Session Laws 1934, the owner had two years from the date of sale in which to redeem. Appellant, Fernandez Company, bought the tax sale certificate prior to Dec. 7, 1936, and the county treasurer assigned the certificate to it on that date.

The…