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NMSA 1978 Chapter 7 — Taxation

NMSA 1978, § 7-1-38

Notice of lien

Official textnmonesource.comlast amended

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.

Amendment history

1953 Comp., § 72-13-52, enacted by Laws 1965, ch. 248, § 40; 1979, ch. 144, § 33; 1996, ch. 15, § 6; 2025, ch. 130, § 33.

Source: official source (NMSA chapter on nmonesource.com)

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In this article (40 sections)
  1. 7-1-22 · Exhaustion of administrative remedies
  2. 7-1-23 · Disputing liabilities; election of remedies
  3. 7-1-24 · Disputing liabilities; administrative protest
  4. 7-1-24.1 · Repealed
  5. 7-1-25 · Appeals from hearing officer's decision and order
  6. 7-1-26 · Disputing liabilities; claim for rebate or refund
  7. 7-1-26.1 · Repealed
  8. 7-1-27 · 7-1-27
  9. 7-1-28 · Authority for abatements of assessments of tax
  10. 7-1-29 · Authority to make refunds, credits or rebates
  11. 7-1-29.1 · Awarding of costs and fees
  12. 7-1-29.2 · Credit claims
  13. 7-1-30 · Collection of penalties and interest
  14. 7-1-31 · Seizure of property by levy for collection of taxes
  15. 7-1-32 · Contents of warrant of levy
  16. 7-1-33 · Successive seizures
  17. 7-1-34 · Surrender of property subject to levy; penalty
  18. 7-1-35 · Stay of levy
  19. 7-1-36 · Property exempt from levy
  20. 7-1-37 · Assessment as lien
  21. 7-1-38 · Notice of lien
  22. 7-1-39 · 7-1-39
  23. 7-1-40 · Foreclosure of lien
  24. 7-1-41 · Notice of seizure
  25. 7-1-42 · Notice of sale
  26. 7-1-43 · Sale of indivisible property
  27. 7-1-44 · Requirements of sale
  28. 7-1-45 · Manner of sale or conversion to money
  29. 7-1-46 · Minimum prices
  30. 7-1-47 · Redemption before sale
  31. 7-1-48 · Documents of title
  32. 7-1-49 · Legal effect of certificate of sale
  33. 7-1-50 · Legal effect of deed to real property
  34. 7-1-51 · Proceeds of levy and sale
  35. 7-1-52 · Release of levy
  36. 7-1-53 · Enjoining delinquent taxpayer from continuing in business
  37. 7-1-54 · Security for payment of tax
  38. 7-1-55 · Contractor's bond for gross receipts; tax; penalty
  39. 7-1-56 · Sale of or proceedings against security
  40. 7-1-57 · Surety bonds
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