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VALENZUELA v. SNYDER

No. 32,680.

326 P.3d 1120 (2014)

2014-NMCA-061

Francisco VALENZUELA and Rachel Valenzuela, Plaintiffs-Appellees, v. Allan D. SNYDER and Sherry L. Snyder, Defendants-Appellants, and State of New Mexico, Taxation and Revenue Department, Property Tax Division, Defendant.

Court of Appeals of New Mexico.

Certiorari Granted, May 1, 2014, No. 34,644.

Attorney(s) appearing for the Case

Eric D. Dixon , Portales, NM, for Appellees.

Allan and Sherry Snyder, Greeley, CO, Pro Se Appellants.

OPINION

FRY, Judge.

{1} Plaintiffs Francisco and Rachel Valenzuela owed delinquent taxes on property in Portales, New Mexico, which the New Mexico Taxation and Revenue Department (the Department) sold at auction to Defendants Allan and Sherry Snyder. It is undisputed that the minimum bid at the sale was established by the Department as $215, and the Snyders, who were the only bidders at the auction, paid that amount. The Department's Property...

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