OPINION
FLORES, Judge.
This case involves, first, a challenge to a tax sale in which the delinquent taxpayer contends the State failed to comply with either statutory or constitutional due process requirements prior to the tax sale, and second, the effect the statute of limitations has on that challenge. See NMSA 1978, §§ 7-38-66 & -70 (Repl.1986). Although the trial court order cites to the 1990 Replacement Pamphlet, and the...
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