[Download] "Kershner V. Sganzini" by New Mexico Supreme Court ~ eBook PDF Kindle ePub Free

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eBook details

• Title: Kershner V. Sganzini
• Author : New Mexico Supreme Court
• Release Date : January 05, 1941
• Genre: Law,Books,Professional & Technical,
• Pages : * pages
• Size : 58 KB

Description

In substance, appellants' contention is that, first, there was no sale of the property at all, which, it is conceded, is an absolute requirement to pass title by tax deed. Indeed, we held directly in the recently decided case of Hughes v. Raney, 45 N.M. 89, 110 P.2d 544, 545, hereinafter referred to, "If there was no sale, a jurisdictional defect is presented against which neither the curative nor limitation provisions of the delinquent tax law will avail defendant."  In the second place, say appellants, if there were a sale, the conduct of the treasurer hereinbefore fully set out, mislead appellants to their prejudice and constituted constructive fraud which makes such sale, and the tax deed flowing therefrom, invalid; and, third, even if the sale were held in 1936 as alleged, it was void and the certificate was therefore in January, 1939, still in the hands of the treasurer and subject to redemption; further, that equity and good conscience require that the court look at the substance and not the form in relation to the acts of the parties and the date when they occurred rather than at any false recitals of the certificate and the tax deed, and rather than be bound by any prima-facie presumption of regularity ordinarily clothing such deeds, to determine whether constructive fraud is shown.

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