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 Plaintiff's real property was sold at a tax sale on November 10, 1988, due to delinquent taxes from 1985 to 1988. The Plaintiff had moved to New York and submitted a change of address to the Bernalillo County Assessor on August 8, 1988. Despite this, the Taxation and Revenue Department sent notices only to the Plaintiff's old address, which were returned as undeliverable. The Department made no further efforts to locate the Plaintiff or update her address before the tax sale.
Procedural History
- District Court, October 28, 1992: The trial court held that the Plaintiff's complaint to set aside the tax sale was barred by the two-year statute of limitations under Section 7-38-70.
Parties' Submissions
- Plaintiff-Appellant: Argued that the Taxation and Revenue Department failed to provide adequate statutory and constitutional due process notice of the tax sale. The Plaintiff contended that her address was reasonably ascertainable and that the Department's failure to notify her rendered the tax sale invalid.
- Defendants-Appellees: Asserted that the two-year statute of limitations under Section 7-38-70 barred the Plaintiff's claim, even if the Department failed to comply with statutory and constitutional notice requirements.
Legal Issues
- Whether the two-year statute of limitations under Section 7-38-70 bars the Plaintiff's claim despite the Department's failure to comply with statutory and constitutional notice requirements.
- Whether the Plaintiff's constitutional due process right to notice was violated.
- Whether the tax sale was invalid due to the Department's failure to provide adequate notice.
Disposition
- The Court of Appeals reversed the trial court's decision and held that the tax sale was invalid due to a violation of the Plaintiff's constitutional right to notice.
Reasons
Per Flores J. (Bivins and Black JJ. concurring):
The Court found that the Department failed to provide the Plaintiff with constitutionally adequate notice of the tax sale. The Plaintiff's address was reasonably ascertainable, as she had submitted a change of address to the Bernalillo County Assessor months before the sale. The Department's failure to update its records or make further efforts to locate the Plaintiff violated her due process rights under both the United States and New Mexico Constitutions.
The Court rejected the Defendants' argument that the two-year statute of limitations under Section 7-38-70 barred the Plaintiff's claim. It held that the statute could not be applied to bar claims where the Department failed to meet constitutional due process requirements, as doing so would render the statute unconstitutional.
The Court concluded that compliance with both statutory and constitutional notice requirements is necessary for a valid tax sale. Since the Department violated the Plaintiff's due process rights, the tax sale was invalid, and the case was remanded to the trial court with instructions to void the sale.