Patrick V. Rice

This is a quiet title action the plaintiffs undertake pursuant to NMSA 1978, Section 7-38-70(D) (Repl. Pamp. 1986). Plaintiffs claim that whether or not the state taxation and revenue division (division) complied with the notice statute, NMSA 1978, Section 7-38-66 (Repl. Pamp. 1986), regarding the impending sale of their property for delinquent taxes, they were denied due process of law because the attempts to notify them were constitutionally inadequate. Additionally, plaintiffs claim that the division denied them their due process rights because the tax sale price of the property was too low. We reverse on the due process notice question, and do not reach the tax sale price question.