NMSA 1978, § 7-38-70 — 7-38-70

Issuance of deeds as result of sale of real property for
delinquent taxes; effect of deeds; limitation of action to challenge
conveyance.

# A.

Upon receiving payment for real property sold for delinquent taxes, the division
shall execute and deliver a deed to the purchaser.

# B.

If the real property was sold substantially in accordance with the Property Tax
Code, the deed conveys all of the former property owner's interest in the real property
as of the date the state's lien for real property taxes arose in accordance with the
Property Tax Code, subject only to perfected interests in the real property existing
before the date the property tax lien arose.

# C.

After two years from the date of sale, neither the former real property owner
shown on the property tax schedule as the delinquent taxpayer nor anyone claiming
through him may bring an action challenging the conveyance.

# D.

Subject to the limitation of Subsection C of this section, in all controversies and
suits involving title to real property held under a deed from the state issued under this
section, any person claiming title adverse to that acquired by the deed from the state
must prove, in order to defeat the title, that:
(1) the real property was not subject to taxation for the tax years for which the
delinquent taxes for which it was sold were imposed;
(2) the division failed to mail the notice required under Section 7-38-66 NMSA
1978 or to receive any required return receipt;
(3) he, or the person through whom he claims, had title to the real property at
the time of the sale and had paid all delinquent taxes, penalties, interest and costs prior
to the sale as provided in Subsection E of Section 7-38-66 NMSA 1978; or
(4) he, or the person through whom he claims, had entered into an installment
agreement to pay all delinquent taxes, penalties, interest and costs prior to the sale as
provided in Section 7-38-68 NMSA 1978 and that all payments due were made timely.