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JOHNSON v. RODGERS

No. 19613.

812 P.2d 791 (1991)

112 N.M. 137

Sidney W. JOHNSON, Petitioner, v. Betty RODGERS, et al., Respondents.

Supreme Court of New Mexico.

Rehearing Denied July 17, 1991.

Attorney(s) appearing for the Case

Robert M. Montgomery & Associates, Robert D. Montgomery, Albuquerque, for petitioner.

Hooker & Sedillo, Frank Sedillo, Albuquerque, for respondents.

OPINION

RANSOM, Justice.

This case involves the legal efficacy of successive deeds to the same property conveyed by the New Mexico State Tax Commission. We granted certiorari to review an unpublished memorandum opinion of the court of appeals. In that opinion the court held that when a tax sale certificate for unpaid taxes was issued by the county treasurer to the state at a time when the state already owned the property by virtue of an earlier tax sale...

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