Cochrell v. Mitchell

OPINION

PICKARD, Judge.

{1} This case involves the validity of a tax sale pursuant to which property that belonged to Defendants was sold to Plaintiffs to pay delinquent taxes. After the sale, Plaintiffs sued to quiet title and Defendants defended on the basis that the sale was invalid because of multiple deficiencies in the notice of sale and because of the New Mexico Taxation and Revenue Department’s (Department) inadequate consideration of the property owner’s interest in setting the sale price for the property. The trial court granted summary judgment to Plaintiffs on the issues surrounding…