NMSA 1978, § 7-1-38 — Notice of lien

A notice of the lien provided for in Section 7-1-37 NMSA 1978 may be recorded in
any county in the state in the tax lien index established by Sections 48-1-1 through 48-
1-7 NMSA 1978 or with the office of the secretary of state and a copy thereof shall be
sent to the affected taxpayer. The office of the secretary of state or a county clerk to
whom the notices are presented shall record them as requested without charge. The
notice of lien shall identify the taxpayer whose liability for taxes is sought to be enforced
and the date or approximate date on which the tax became due and shall state that New
Mexico claims a lien for the entire amount of tax asserted to be due, including
applicable interest and penalties. Recording of the notice of lien shall be effective as to
all property and rights to property of the taxpayer. Liens may be recorded electronically.