Cano v. Lovato’s Empirical Analysis

Citation profile

28 state decisions

Most-quoted passages

The sentences later courts lift from this opinion, ranked by how many decisions quote each — the parts of the opinion doing the work. These counts are smaller than the citation total above because most of the 32 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

1. “Issuance of deeds as result of sale of real property for delinquent taxes; effect of deeds; limitation of action to challenge conveyance. A. Upon receiving payment for real property sold for delinquent taxes, the division shall execute and deliver a deed to the purchaser. B. If the real property was sold substantially in accordance with the Property Tax Code [Articles 35 to 38 of Chapter 7 NMSA 1978], the deed conveys all of the former property oumer’s interest in the real property as of the date the state’s lien for real property taxes arose in accordance with the Property Tax Code, subject only to perfected interests in the real property existing before the date the property tax lien arose. C. After two years from the date of sale, neither the former real property owner shown on the property tax schedule as the delinquent taxpayer nor anyone claiming through him may bring an action challenging the conveyance. D. Subject to the limitation of Subsection C of this section, in all controversies and suits involving title to real property held under a deed from the state issued under this section, any person claiming title adverse to that acquired by the deed from the state must prove, in order to defeat the title, that: (1) the real property was not subject to taxation for the tax years for which the delinquent taxes for which it was sold were imposed; (2) the division failed to mail the notice reqidred under Section 7-38-66 NMSA 1978 or to receive any required return receipt; (”

   1 later decision quote this exact passage
   e.g. Cochrell v. Mitchell

2. “The new code, conversely, eliminated the right of redemption, the right of repurchase, and the initial transfer of the property from the county treasurer to the state. Once a sale is conducted of the taxpayer’s property by the Division, Sections 7-38-65 to 70, payment by the tax sale purchaser is to be made “in full by the close of the public auction before an offer may be deemed accepted by the division.” § 7-38-67(F). The deed conveyed to the purchaser upon receipt of payment, Section 7-38-70(A), is not subject, under the terms of Section 7-38-70(B)-(D), to a right of redemption or repurchase. The statutory language, reflecting the legislative intent, makes the sale final, subject only to the challenges enumerated in Section 7-38-70(D). These challenges are, generally, the only permissible methods for attacking the validity of the sale and deed. They represent the “curative feature” of the new code, which is a continuation of the “curative feature” of the old. See Wine v. Neal, 100 N.M. 431 , 671 P.2d 1142 (1983).”

   1 later decision quote this exact passage
   e.g. Chavez v. DEREK J. SHARVELLE, MD, PA

3. “When any person or his assignors may have heretofore made, or may hereafter make any valuable improvements on any lands, and he or his assignors have been or may hereafter be deprived of the possession of said improvements in any manner whatever, he shall have the right, either in an action of ejectment which may have been brought against him for the possession, or by an appropriate action at any time thereafter within ten years, to have the value of his said improvements assessed in his favor, as of the date he was so deprived of the possession thereof, and the said value so assessed shall be a lien upon the said land and improvements, and all other lands of the person who so deprived him of the possession thereof situate in the same county, until paid[.]”

   1 later decision quote this exact passage
   e.g. Chase Manhattan Bank v. Candelaria