HOFFMAN v. STATE, TAXATION & REV. DEPT.

No. 14415.

871 P.2d 27 (1994)

117 N.M. 263

Donna J. HOFFMAN, Plaintiff-Appellant, v. STATE of New Mexico, TAXATION AND REVENUE DEPARTMENT, PROPERTY TAX DIVISION, and Heraldo Lucero, Defendants-Appellees.

Court of Appeals of New Mexico.

February 15, 1994.


Attorney(s) appearing for the Case

Frederick M. Mowrer, Law Offices of Raymond G. Sanchez, Albuquerque, for plaintiff-appellant.

Tom Udall, Atty. Gen., Margaret B. Alcock, Sp. Asst. Atty. Gen., Taxation and Revenue Dept., Santa Fe, for defendants-appellees State of NM, Taxation and Revenue Dept., and Property Tax Div.

Leo C. Kelly, Law Offices of Leo C. Kelly, Albuquerque, for defendant-appellee Heraldo Lucero.


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...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases