Belmore v. State Tax Commission

COORS, Justice.

This action in mandamus was brought by the relator against the New Mexico State Tax Commission and the individual members of that Commission to compel the Tax •Commission to sell to relator, as provided by Sec. 76-740 N.M.S.A.1941 Lots 8, 9 and 10 in Block 33 of the Original Townsite to the City of Tucumcari, New Mexico. The statute under which relator claims a right •.to repurchase is as follows:

“The person whose title to property has been extinguished by the issuance of a tax deed to the state shall have the first and prior right to repurchase such property, provided that…