COCHRELL v. MITCHELL

No. 23,163.

75 P.3d 396 (2003)

134 N.M. 180

2003-NMCA-094

William COCHRELL and Nancy J. Cochrell, Plaintiffs-Appellees, v. John A. MITCHELL and Sharon O. Mitchell, Defendants-Appellants, and New Mexico Taxation and Revenue Department, Defendant-Appellee.

Court of Appeals of New Mexico.

May 28, 2003.


Attorney(s) appearing for the Case

John A. Mitchell, Mitchell and Mitchell, Santa Fe, NM, for Appellants.

Jane Bloom Yohalem, Santa Fe, NM, for Appellees Cochrell.

Patricia A. Madrid, Attorney General, Lewis J. Terr, Special Assistant Attorney General, Santa Fe, NM, for Appellee New Mexico Taxation and Revenue Department.


OPINION

PICKARD, Judge.

{1} This case involves the validity of a tax sale pursuant to which property that belonged to Defendants was sold to Plaintiffs to pay delinquent taxes. After the sale, Plaintiffs sued to quiet title and Defendants defended on the basis that the sale was invalid because of multiple deficiencies in the notice of sale and because of the New Mexico Taxation and Revenue Department's (Department) inadequate consideration of the...

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