Eaves v. Lowe

OPINION OF THE COURT

WATSON, J.

This suit involves the validity of a tax sale and certificate. The plaintiff, appellee here, by her amended complaint, alleged that she was the owner in fee simple of “Lot 21, Block 6, of the original townsite of Lovington, New Mexico”; that defendant Lowe had purchased from defendant the county treasurer, a tax certificate “purporting to be a tax sale certificate for said lot above described for the taxes for the year 1923,” and had thereupon served notice upon plaintiff of intention to apply for a tax deed “to said land based on said certificate,” whereupon…