Tax Delinquent Property Sale Invalid, New Mexico Court Finds

A public auction of tax delinquent property was invalid because the state Department of Revenue didn’t provide proper notice of the sale, the New Mexico Court of Appeals ruled.

A district court issued a writ of mandumus compelling the agency to provide the tax deed to the purchaser who bought a property called Parcel 114 at public auction, but the appeals court reversed that decision on Thursday.

The appeals court reversed because the auction didn’t comply with state code and ruled that the department has the authority to invalidate the sale because they didn’t already issue the tax deed.

“We ...