Albuquerque daily citizen. [volume] (Albuquerque, N.M.) 1895-1903, 1899-03-23
TAXATION OF LAND GRANTS,
Assessors Must Return Assessment
Against All Grants whether
Patented or NOT.

One OF the laws enacted by the past
Legislature Is entitled IAN act to pro-
vide for the assessment OF property In
the territory OF New Mexico. "and sppl es
more particularly TO the assessment OF
land grants for taxation. Ii reads az
follows;
Section That the possession. right
OF possession and any Interest or equity
Of, ia and TO any land or lands In this
territory existing or accruing by,
through or undet any confirmed land
grant, originating In or derived from
the Mexican or spanish government, or
decree OF courts confirming the same, il
hereby declared and made subject 10
taxation, although patent for such lands
may Lot have been issued; aud
the same shall be assessed to and
against the persons TO whom the grant
shall be confirmed or decree OF court In
whose favor has been issued OF their
heirs OF assigns; and II such person or
persons can not be readily ascertained
II shall be lawful 10 ASSESS such posses
sion, right Of possession, interest or
equity OF, In aud TO such confirmed land
grant or land grants for which "A decree
VI court has been entered, describing
such land grant "a belonging 10 "un.
known owners" and the same proceed
ing may be had TO enforce the collection
Ot the tax levy "a IL prescribed by the
provisions Of an act entitled AN act 10
provide Tor the assessment and collection
Ut taxes in the territory OF New
Mexico" approved on the first day Of
March, A. u. 1899, and the purchaser at
any tax sale or such possession. right OF
possession or equity shall succeed TO and
DO vested with ali the rights, benefits, in.
terest aud title as II possessed by or vest
sd In the person or persons claiming the
possession, rights OF possession or equity
At the time such assessment shall have
been made, and IL patent for such land
shall thereafter issue, such patent shall
lnure TO the benefit OF such purchaser
Provided, That such person or persons
claiming the right OF possession or equity
At the time OF such assessment shall nave
the right OF redemption az provided by
Jaw in the sale OF real estate for taxes.
Provided, further, that whenever the pos
session, right OF possession or any interest
Or equity IN and to any land grant OF land
grants. under the provisions Of this act
may bs held or claimed In %co-tenaucy or
by cO-owners, then II shall be the duty of
the assessor TO assess the same az belong
ing TO unknown owners. Provided, fur
her, that any sale for taxes OF any land
grant, possession, right OF possession, or
any interest or equity In and to any land
<rant, or land grants. or any portion
thereof made under the provisions OF this
act, or OF other revenue laws OF this ter
ritOry, IL IL hprpby declared In be auhiact
TO any lien which the United States may
nave or may thereafter have. upon the
land embraced within said grant, for the
expenses OF making survey and plat for
any part thereof, a. provided by any act
" congress, and the collector OF taxes IL
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, q clause specifically stating
that the sale Is made subject to such lien
Of the United States.
Sec. This act shall be In full force
and effect from and after its passage.