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Hoffman v. State2/15/1994
FLORES, Judge.
This case involves, first, a challenge to a tax sale in which the delinquent taxpayer contends the State failed to comply with either statutory or constitutional due process requirements prior to the tax sale, and second, the effect the statute of limitations has on that challenge. See NMSA 1978, ยงยง 7-38-66 & -70 (Repl. 1986). Although the trial court order cites to the 1990 Replacement Pamphlet, and the parties do not contest this point on appeal, we apply the provisions in the 1986 Replacement Pamphlet as the relevant law because the tax sale took place in November 1988. The applicable property tax law is the law in effect at the time of the tax sale. .
Donna Hoffman's (Hoffman) real property was sold for delinquent taxes on November 10, 1988, to Heraldo Lucero (Lucero) by the Taxation and Revenue Department (the Department). On February 5, 1992, Hoffman filed a Complaint to Avoid Conveyance, requesting the property tax deed issued to Lucero be set aside. On October 28, 1992, the trial court determined that Hoffman's complaint was barred by the two-year statute of limitations pursuant to Section 7-38-70. The trial court later stayed its judgment pending the appeal and enjoined Lucero from selling or encumbering the property at issue.
The issues we must decide in this case are: (1) whether Sections 7-38-70(C) and (D) read together bar Hoffman from contesting the tax sale even if the Department failed to comply with statutory and constitutional due process notice requirements; (2) whether Hoffman's constitutional due process right to notice was violated; and (3) whether the tax sale is invalid. We reverse the trial court's imposition of the statute of limitations, and, based on the record before us, we hold that the Department failed to give Hoffman minimum due process notice of the impending tax sale. We further hold that the tax sale is invalid as a result of this due process violation.
FACTS
The facts are not in dispute. The real property in question was sold on November 10, 1988, for delinquent payment of taxes for the years 1985 through 1988. Hoffman moved from New Mexico to New York and, on August 8, 1988, submitted a change of address to the Bernalillo County Assessor.
Subsequent to her move to New York, Hoffman received, at her New York address, assessment notices and property tax bills, which she paid, for the mobile home located on the real property in question. However, Hoffman received no mail regarding the real property at the New York address. The Department concedes it sent no notice to the New York address regarding the real property. The Department further acknowledges that notice was mailed only to Hoffman's old address and such notice was returned to the Department by the United States Post Office with a stamp indicating that the forwarding address had expired. On August 3, 1988, the Department completed its Delinquent Property Report which verified the names and addresses of the parties holding a property interest on the property in question and to whom notice needed to be sent regarding the impending tax sale. The record before us indicates that no further efforts to locate Hoffman or to update Hoffman's address prior to the tax sale were made by the Department.
ISSUE ONE: STATUTE OF LIMITATIONS
Although Hoffman does not separately identify her statutory and constitutional arguments, she appears to contend that the trial court erred in applying the two-year statute of limitations found in Section 7-38-70(C
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