Legal Opinion
State v. Montoya
New Mexico Supreme Court
Decided March 25, 1927No. 3166PublishedCited by 10 opinions
1Opinion of the Court
OPINION BY THE COURT
WATSON, J.
The state, by J. W. Norment, special collector, brought suit upon a tax assessment of 1897, praying personal judgment, and for a declaration and foreclosure of a lien upon the property assessed. A demurrer filed was based upon Laws 1921, c-. 133, § 474, which reads as follows:
"All taxes accrued upon any property in this state prior to January 1, 1910, whether assessed or not, when no tax sale has been made therefor to a purchaser other than the county, shall be presumed to have been paid, and any tax lien therefor is hereby discharged, and it shall be the duty of…
2Cases cited6 opinions
- Asplund v. AlaridNew Mexico Supreme Court · 1923
- Baca v. ChavezNew Mexico Supreme Court · 1927
- Joyce-Pruit Co. v. MeadowsNew Mexico Supreme Court · 1921
- Lewis v. TiptonNew Mexico Supreme Court · 1924
- State v. State Inv. Co.New Mexico Supreme Court · 1925
1 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Burton v. City & County of DenverSupreme Court of Colorado · 1936
- Waltom v. City of PortalesNew Mexico Supreme Court · 1938
- Board of County Com'rs. v. Bench Canal Drainage Dist.Wyoming Supreme Court · 1940
- Kennewick Irrigation District v. Benton CountyWashington Supreme Court · 1934
- State ex rel. Public Employees Retirement Ass'n v. LongacreNew Mexico Court of Appeals · 2001
5 more not listed; retrieve them via the Exa API.