NMSA 1978, § 7-1-50 — Legal effect of deed to real property

In the case of the sale of real property:

# A.

the deed of sale given pursuant to Section 7-1-48 NMSA 1978 shall be prima
facie evidence of the facts therein stated;

# B.

if the proceedings have been substantially in accordance with the provisions of
law, the deed shall be considered and operate as a conveyance of all the right, title and
interest of the delinquent taxpayer in and to the real property thus sold at the time the
notice of lien was filed as provided in Section 7-1-38 NMSA 1978 or immediately before
the sale, whichever is earlier; and

# C.

neither the taxpayer nor anyone claiming through or under him shall bring an
action after one year from the date of sale to challenge the conveyance.