Legal Opinion

Cox v. Shipe

New Mexico Supreme Court

Decided June 12, 1940No. 4526PublishedCited by 9 opinions

1Opinion of the Court

SADLER, Justice.

The question for decision is whether the holder of a tax sale certificate issued under authority of L. 1934, Sp.Sess. c. 27, for delinquency in the payment of taxes for a given year, is such a person as is authorized under § 14 of said act to redeem the property involved from a sale of such property for taxes of another year.

The facts are these. On December 11, 1936, certain real estate was sold to Dona Ana County for delinquency in payment of the 1935 taxes. On July 1, 1938, the county assigned the tax sale certificate to the plaintiff. Prior to the last mentioned date and on…

2Cases cited13 opinions

  1. Gamet's Estate v. LindnerSupreme Court of Louisiana · 1925
  2. Absecon Land Co. v. KeernesSupreme Court of New Jersey · 1927
  3. Little River Drainage District v. SheppardSupreme Court of Missouri · 1928
  4. Rogers v. City of LynnMassachusetts Supreme Judicial Court · 1909
  5. Jenney v. TildenMassachusetts Supreme Judicial Court · 1930

8 more not listed; retrieve them via the Exa API.

3Cited by9 opinions

  1. Garver v. Public Service Company of New MexicoNew Mexico Supreme Court · 1966
  2. Scudder v. HartNew Mexico Supreme Court · 1941
  3. Morris v. RossNew Mexico Supreme Court · 1954
  4. Kershner v. SganziniNew Mexico Supreme Court · 1941
  5. McGrail v. FieldsNew Mexico Supreme Court · 1949

4 more not listed; retrieve them via the Exa API.

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