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NMSA 1978 Chapter 7 — Taxation

NMSA 1978, § 7-1-50

Legal effect of deed to real property

Official textnmonesource.comlast amended

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.

Amendment history

1953 Comp., § 72-13-64, enacted by Laws 1965, ch. 248, § 52; 1979, ch. 144, § 45.

Source: official source (NMSA chapter on nmonesource.com)

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In this article (40 sections)
  1. 7-1-30 · Collection of penalties and interest
  2. 7-1-31 · Seizure of property by levy for collection of taxes
  3. 7-1-32 · Contents of warrant of levy
  4. 7-1-33 · Successive seizures
  5. 7-1-34 · Surrender of property subject to levy; penalty
  6. 7-1-35 · Stay of levy
  7. 7-1-36 · Property exempt from levy
  8. 7-1-37 · Assessment as lien
  9. 7-1-38 · Notice of lien
  10. 7-1-39 · 7-1-39
  11. 7-1-40 · Foreclosure of lien
  12. 7-1-41 · Notice of seizure
  13. 7-1-42 · Notice of sale
  14. 7-1-43 · Sale of indivisible property
  15. 7-1-44 · Requirements of sale
  16. 7-1-45 · Manner of sale or conversion to money
  17. 7-1-46 · Minimum prices
  18. 7-1-47 · Redemption before sale
  19. 7-1-48 · Documents of title
  20. 7-1-49 · Legal effect of certificate of sale
  21. 7-1-50 · Legal effect of deed to real property
  22. 7-1-51 · Proceeds of levy and sale
  23. 7-1-52 · Release of levy
  24. 7-1-53 · Enjoining delinquent taxpayer from continuing in business
  25. 7-1-54 · Security for payment of tax
  26. 7-1-55 · Contractor's bond for gross receipts; tax; penalty
  27. 7-1-56 · Sale of or proceedings against security
  28. 7-1-57 · Surety bonds
  29. 7-1-58 · Permanence of tax debt; civil actions to collect tax
  30. 7-1-59 · Jeopardy assessments
  31. 7-1-60 · Estoppel against state
  32. 7-1-61 · Duty of successor in business
  33. 7-1-62 · Duty of secretary; release of successor
  34. 7-1-63 · Assessment of tax due; application of payment
  35. 7-1-64 · Repealed
  36. 7-1-65 · Reciprocal enforcement of tax judgments
  37. 7-1-66 · 7-1-66
  38. 7-1-67 · Interest on deficiencies
  39. 7-1-67.1 · Repealed
  40. 7-1-68 · Interest on overpayments
Full table of contents →