Albuquerque morning journal. [volume] (Albuquerque, N.M.) 1903-1926, 1914-11-17
What's New in New Mexico

these limitations might be sufficient
10 validate a sale, especially under
the new act OF 1913, which carefully
onits the provisions TO be found in
section 4loi OF the Complied Laws OF
1897 as TO the prima facie effect TO be
given TO the tax collector.
Cannot Redeem In Part.
am unable to discover any au-
thority Of law permitting the redemp-
ton. after a tax sale in once made and
a certificate issued TO a purchaser of
a part OF the property covered by the
certificate by the payment OF a part
OF the money by which the purchaser
at the tax sale gave for the certificate.
Under the former law. in section 20
subject of chapter OF the laws
|of 1899. the certificate when re-
corded, vested in the purchaser a
complete legal title to the real
estate described therein, subject
&c redemption by the former own
|ei within three years by paying
the collector for the use Of the pur-
chaser. the amount OF purchase
money. with interest, together with
any later taxes which may have been
paid upon the real estate BY the pur-
chaser. This clearly means the pay
ment of the whole amount OF the
purchase money with the prescribed
interest, and there is no way that the
collector can divide that up SO as 70
be binding upon the purchaser al the
tax sale. The collector is practically
the agent OF the purchaser al the tax
sale as well as of the redeeming OWL
er. and he has no authority TO do
anything which would impair the
value of the certificate of tax sale
in the hands Of the purchaser.
The foregoing is equally applicable
to conditions under the laws Of 1918, !
as you will see by references to Sec
ton 3S of Chapter 81 of the laws of
that year.
Segregation by Taxpayer.
Another proposition as to which !
sou desire an opinion as stated in |
your letter, is as to whether the !
treasurer is compelled to segregate /
a taxpayers property and permit him
to pay on the part he chooses and /
leave the tax on the remainder of
his property unpaid. You further ex-
plain this. however, by putting the
question as to whether a taxpayer I.
can require the treasurer to accept |
taxes on his personal property and I
leave the taxes on his real estate I'M
paid or vice versa.
This seems to present several mat
tiers for consideration. have no /
doubt whore taxpayer owns several
pieces of real estate which are listed
and valued separately, so that the
tax due on any one can be computed
and segregated from the total, that
he should be allowed to pay on such
parcel as he desires. without paying
the whole. When property is listed
and valued in this way. as II ought TO
be. lien attached to each separate
parcel of the real estate for the tax
mon that particular parcel. This,
however, does not cover the whole OF
your difficulty.
Personal Taxes.
Under the former statute of 1899,
which provided for the obtaining OF
Judgment against taxpayers, when
was to be satisfied by the sale OF
described in the delinquent
tax list the sale could be Of the prop
ertv so described for the purpose OF
satisfying all taxes due, whether upon
real or personal property. III per 4
sonal Judgment were obtained against
the taxpayer, of course, any properly
which he has would be subject to sale,
he same as under execution in any
other case BY section 1864 OF the
Complied Laws of 1897, the collector .
was authorized to collect taxes by dis
tress and sale of personal properly, II
and this extended to all kinds OF taxes ,
whether on real estate or on personal |
nroperty. and this provision is re-en-
acted. in substance, in section ~ OF {
chapter S4 of the laws of 1918. In {
other words. the collector appears to
he authorized to make the persona
property liable for all taxes, but there !
IS no distinct provision of statute tha'
real estate shall be liable for taxes +
on personal property.
Personal Judgment
II appears to me that the only way
nnder our statutes as they now exist
for you TO get at real estate for me
payment OF personal property taxes
i to obtain personal judgment Tor
arch taxes against the owner ana I'M
Ter execution levy upon the reai
state. The fact that he might nave
oaid the taxes on the real estate wouio
not relieve him from his personal ma
,ility for other taxes, and when Judg-
nent is obtained, that personal napi-
~ could be enforced by levy upon
INV kind of property which he owns