2020 New Mexico Statutes
Chapter 47 - Property Law
Article 1 - Conveyances and General Provisions
Section 47-1-26 - [Tax assessment or payment in name of nonowner is not cloud on title.]

Universal Citation: NM Stat § 47-1-26 (2020)

That the entry of payment of taxes by any person, partnership, corporation or corporations upon tax rolls of any county opposite the assessment of any real estate on the said tax rolls or the entry upon the said tax rolls or any other official tax records in the office of the county assessor or treasurer that taxes upon real estate and improvements thereon have been paid by any person or persons, partnerships, corporations or associations, shall not in themselves without other record evidence of title be or constitute a cloud upon any real estate or improvements thereon, and no title to real estate or improvements thereon shall be unmarketable solely because of the assessment in the name of or payment of taxes by any person or persons, partnership, corporation or association not having right, title or interest in or to such real estate or improvements as shown by the records of the county clerk in the county wherein such property is situate.

History: Laws 1937, ch. 140, § 1; 1941 Comp., § 75-122; 1953 Comp., § 70-1-25.

ANNOTATIONS

Cross references. — For quieting title, see 42-6-1 NMSA 1978.

Am. Jur. 2d, A.L.R. and C.J.S. references. — 74 C.J.S. Quieting Title § 14.

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