Haden v. Eaves

In their motion for rehearing the defendants say our opinion holds, in effect, the owner of an undivided interest in realty may not separately render and pay the taxes due on his interest. It was not our intention the opinion should be so understood, but rather that when a tract is assessed as an entirety in the name of one or more of the owners, a tenant in common may not pay his proportionate share and thus discharge the lien of the state on his undivided interest. The lien of the state on the entire tract continues until all taxes assessed are paid. Baca v. Village of Belen, 30 N.M. 541, 240 P. 803; Toothman v. Courtney, 62 W. Va. 167, 58 S.E. 915; State v. Central Pocahontas Coal Co., 83 W. Va. 230, 98 S.E. 214, 219. There are cases holding this may be done, but they are controlled by statutes providing therefor.