Santa Fe new Mexican. [volume] (Santa Fe, N.M.) 1898-1951, 1899-03-22
TAXATION OF LAND GRANTS.
Assessors Must Return Assessment Against
All Grants Whether Patented or Not
Provisions of New Law,

VI LAW
One of the laws enacted by the past
Legislature is entitled An act to provide
for the assessment of property in the
territory of New Mexico, and applies
more particularly to the assessment of
land grants for taxation. 1t reads as
follows:
Section THAT the possession, right
of possession and any interest or equity
of, in and to any land or lands in this
territory existing or accruing by,
through or under any confirmed lane
grant, originating in OF derived from
the Mexican or Spanish government, or
decree of courts confirming the same, is
hereby declared and made subject to
taxation, although patent for such
lands may not have been issued; n
the same shall be assessed to n
against the persons to whom the grant
shall be confirmed or decree of court in
whose favor has been issued or their
heirs or assigns; and if such person or
persons can not be readily ascertained
it shall be lawful to assess such posses
sion, right of possession, interest or
equity of, in and to such confirmed Ian
grant or land grants for which a decree
of court has been entered, describing
such lane grant as belonging to 'un-
known owners and the same proceed
ing may be had to enforce the collection
of the tax levy as is prescribed by the
provisions of an act entitled IAN act to
provide for the assessment and collec-
ton Of taxes in the territory of New
Mexico approved on the first day of
March, A. d. 1899, and the purchaser at
any tax sale of such possession, right of
possession or equity shall succeed to
and be vested with all the rights, bene-
or vested in the person or persons
claiming the possession, rights of pos
session or equity at the time such as
sessment shall have been made, and if
sue, such patent shall inure to the bene-
fit of such purchaser: Provided, That
such person or persons claiming the
right of possession or equity at the time
of such assessment shall have the right
of redemption as provided by law in the
sale of real estate for taxes. Provided,
further, that whenever the possession,
right of possession or any interest or
equity in and to any land grant or land
grants, under the provisions of this act
may be held or claimed in co-tenancy
or by co-owners, her it shall be the du-
ty of the assessor to assess the same as
belonging to unknown owners Provid-
ed, further, That any sale for taxes of
any land grant, possession, right of pos
session, or any interest or equity in and
to any land grant, or land grants, or
any portion thereof made under the
provisions of his act, or of other reve-
nue. laws of this territory, it is hereby
| declared to be subject to any lien which
the United States may have or may
thereafter have, upon the land en-
| braced within said grant, for the eX-
| penses of making survey and plat for
| any part thereof. as provided by any act
| of congress-, and the collector of taxes is
| hereby required and directed to insert
in any certificate given by him of the
| sale of such grant of land or any part
thereof for taxes, a clause specifically
stating that the sale is made subject to
such lien of the United States.
Sec. 2.-This act shall be in full force
and effect from and after it's passage.