Santa Fe new Mexican. [volume] (Santa Fe, N.M.) 1898-1951, 1901-12-04
LAND GRANTS NUST
BE ASSESSED
District Attorney i. G. Abbott Writes a
Vigorous Letter TO Assessors, Collectors
and County Commissioners in
Bis District.
LAND GRANTS MUST BEAR
THEIR SHARE OF TAXATION

addressed the IOllOWlHB letleI W thc
assessors, collectors and county COM
missioners of Santa Fe, Rio Arriba and
Taos counties:
To the assessors, collectors and county
commissioners of the counties of
Taos, Rio sArriba and Santa Fe:
Gentlemen: 1 take this opportunity
to advise you concerning the assess
ment of land grants situate In your
respective counties. 1t is a fact OF
common knowledge, that much of the
best and most valuable land in the
counties of Santa Fe, Rio Arriba' and
Taos is included in the boundaries OF
old Mexican and Spanish land grants
1t is also a fact of common knowl-
edge, and of which much complaint
has been heard, that these land grants
do not bear their proportionate share
and burden of taxation.
There has been considerable effort by
the counties to collect taxes from the
grants, but with little success, for the
reason that it has not heretofore been
clearly known at what time said grants
became liable to taxation. 1t has been
claimed by most owners of grants that
they are not subject to taxation until
United States patent has been issued.
This is mistake as we shall see fur
ther on. In some instances, land grants
clearly subject to taxation, have es-
capped assessment altogether. In others
tax collectors have failed on account of
want of accurate description in the ad-
vertisements failures to assess the
grants to the owners or to the unknown
owners, as is necessary to uphold judg-
ment, and failure to ascertain the cor
rect area of the grants.
These failures to collect the taxes
upon land grants throw a greater bur-
den upon the tax payers and property
actually subjected to the burden OF
taxation, and are productive of much
uncertainty and confusion.
These land grants can be and should
be made to bear their just share of the
burden of taxation. The laws are am
pie and can be enforced if all the Off
GERS do their duty fully and carefully
Each step must be taken accurately,
and with careful regard to the re-
quirements of the statute.
We have stated above that it is not
necessary to wait for the issuance OF
United States patent before placing
these grants upon the tax rolls. This
has been abundantly decided by the
highest courts of the land. All the
land grants that have been confirmed
by the United States court of private
land claims are subject to taxation
from the time of the approval by that
court of the official survey
The assessors of the respective coun-
ties are hereby advised that it is their
duty to place all such land grants up
on the tax rolls for next year, opposite
since the date of the approval of the
survey as above stated except such
years as they have been properly sub
jected to taxation as shown by the
records. For the purpose of assessment
the area must be accurately determine
ed and stated, with a correct descrip-
ton of the grant. The grant must be
assessed in the name of the owners,
when known; and when not known 1t
must be stated unknown owners
The attention of the county commits
sioners is directed to the law enacted
by the last legislative assembly au-
thorizing and empowering the counties
to have a survey of the counties made
to assist in obtaining an accurate de-
scription of the land for the purpose
of assessment and taxation.
1 have prepared list of land grants
situate in each of the counties of this
judicial district so far as they con-
tain such grants, containing an accur-
ate description of each, and showing
the date upon which said grants be-
came subject to taxation. Copies will
in due time be forwarded to the proper
officers for their assistance in making
up the tax rolls, and the delinquent
lists.
1t is to the interest of all tax payers
that taxes should be equally assessed
and closely collected; that all property
subject to taxation should be placed
upon the rolls in the first instance, and
that the greatest diligence be exercised
by collectors to gather the taxes as
fast as they become due. Communities
like individuals become negligent, If
they learn that the laws will not be
vigorously enforced.
When all these steps in the assess
ment Of land grants are accurately
taken and the laws regarding collec-
ton of taxes are carefully complied
with, tax certificates will be sought as
investments, and will be readily sold,
and tax deeds founded thereon will
convey title. Taxes will then be
promptly paid and consequently the
tax rate will be materially reduced.
E. G. ABBOTT,
District Attorney.