A decree quieting title against the state is effective only against a claim, interest or lien of the state that has been set forth in the pleading served upon the state with sufficient factual detail to give the state reasonable notice of the basis of the claim, interest or lien sought to be quieted; provided, however, that service of a copy of the complaint on the state tax commission [property tax division of the taxation and revenue department], identifying the land, and setting out all delinquent taxes shown on the county tax rolls, pertaining to such land, shall be deemed sufficient notice to the state of all claims of the state arising out of delinquent ad valorem taxes or unrecorded instruments of title and any decree quieting title against the state shall be effective to cut off any claim arising from such unrecorded instrument of title or claim for unpaid taxes.
History: 1953 Comp., § 22-14-17, enacted by Laws 1965, ch. 176, § 1; 1969, ch. 111, § 2.
ANNOTATIONSBracketed material. — The bracketed material was inserted by the compiler and is not part of the law. The state tax commission was abolished by Laws 1970, ch. 31, § 22. The 1970 act, now repealed, created the property appraisal department, to which the powers and duties of the state tax commission were transferred. Laws 1973, ch. 258, § 3 created the property tax department, to which the property, records and appropriations of the property appraisal department were transferred. Laws 1977, ch. 249, § 5 abolished the property tax department, while Laws 1977, ch. 249, § 4 created the taxation and revenue department, consisting of the revenue division, the property tax division and the oil and gas accounting division. See 7-2-2 and 9-11-4 NMSA 1978.
Am. Jur. 2d, A.L.R. and C.J.S. references. — 65 Am. Jur. 2d Quieting Title §§ 10, 24, 65, 87 to 92.
74 C.J.S. Quieting Title §§ 96, 103 to 108.