This summary was computer-generated without any editorial revision. It is not official, has not been checked for accuracy, and is NOT citable.
Facts
The plaintiffs purchased an unimproved lot in Taos County in 1971 and began constructing a vacation cabin, making incremental improvements over the years. They failed to pay property taxes for the years 1982 through 1985. The plaintiffs did not report their property improvements to the county or obtain construction permits, and they failed to notify the county of their change of address. The taxing authorities also failed to adequately locate the plaintiffs or post notice of delinquent taxes on the property. The property was sold at a tax sale in 1986 without the plaintiffs receiving proper notice (paras 2-4).
Procedural History
- District Court of Taos County: The trial court found that the taxing authorities complied with statutory notice requirements but did not address whether the notice met constitutional due process standards (paras 1, 8).
Parties' Submissions
- Plaintiffs-Appellants: Argued that the notice provided by the taxing authorities was constitutionally inadequate, violating their due process rights. They also contended that the tax sale price was unreasonably low (para 1).
- Defendants-Appellees: Maintained that the taxing authorities complied with both statutory and constitutional notice requirements, and that the tax sale was valid (para 9).
Legal Issues
- Did the taxing authorities comply with statutory notice requirements under NMSA 1978, Section 7-38-66?
- Was the notice provided by the taxing authorities constitutionally adequate under due process standards?
- Was the tax sale price unreasonably low?
Disposition
- The Court of Appeals reversed the trial court's decision, holding that the notice of the tax sale was constitutionally inadequate and remanded the case with instructions to void the tax sale (paras 1, 17-18).
Reasons
Per Chavez J. (Alarid C.J. and Apodaca J. concurring):
- The Court found that while the taxing authorities complied with statutory notice requirements under NMSA 1978, Section 7-38-66, compliance with the statute does not necessarily satisfy constitutional due process requirements (paras 5-8).
- Due process requires that notice be reasonably calculated to inform the property owner of the tax sale. The taxing authorities failed to exercise reasonable diligence in locating the plaintiffs, despite having access to their correct address in their own files and other sources of information, such as utility records and prior tax payments (paras 9-15).
- The Court emphasized that the constitutional standard for notice goes beyond statutory compliance and requires a reasonably diligent search for the property owner’s address (paras 12-14).
- The Court declined to address the issue of whether the tax sale price was unreasonably low, as the case was resolved on the due process issue (para 1).
- The Court concluded that the notice provided was constitutionally inadequate and ordered the tax sale to be voided (paras 16-18).