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NMSA 1978 Chapter 7 — Taxation

NMSA 1978, § 7-1-40

Foreclosure of lien

Official textnmonesource.comlast amended

The liens provided for in the Tax Administration Act may be foreclosed or satisfied by seizure and sale of property or rights to property as provided in the Tax Administration Act, except the lien provided for in Section 7-1-47 NMSA 1978.

Amendment history

1953 Comp., § 72-13-54, enacted by Laws 1965, ch. 248, § 42; 1979, ch. 144, § 35.

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

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In this article (40 sections)
  1. 7-1-24 · Disputing liabilities; administrative protest
  2. 7-1-24.1 · Repealed
  3. 7-1-25 · Appeals from hearing officer's decision and order
  4. 7-1-26 · Disputing liabilities; claim for rebate or refund
  5. 7-1-26.1 · Repealed
  6. 7-1-27 · 7-1-27
  7. 7-1-28 · Authority for abatements of assessments of tax
  8. 7-1-29 · Authority to make refunds, credits or rebates
  9. 7-1-29.1 · Awarding of costs and fees
  10. 7-1-29.2 · Credit claims
  11. 7-1-30 · Collection of penalties and interest
  12. 7-1-31 · Seizure of property by levy for collection of taxes
  13. 7-1-32 · Contents of warrant of levy
  14. 7-1-33 · Successive seizures
  15. 7-1-34 · Surrender of property subject to levy; penalty
  16. 7-1-35 · Stay of levy
  17. 7-1-36 · Property exempt from levy
  18. 7-1-37 · Assessment as lien
  19. 7-1-38 · Notice of lien
  20. 7-1-39 · 7-1-39
  21. 7-1-40 · Foreclosure of lien
  22. 7-1-41 · Notice of seizure
  23. 7-1-42 · Notice of sale
  24. 7-1-43 · Sale of indivisible property
  25. 7-1-44 · Requirements of sale
  26. 7-1-45 · Manner of sale or conversion to money
  27. 7-1-46 · Minimum prices
  28. 7-1-47 · Redemption before sale
  29. 7-1-48 · Documents of title
  30. 7-1-49 · Legal effect of certificate of sale
  31. 7-1-50 · Legal effect of deed to real property
  32. 7-1-51 · Proceeds of levy and sale
  33. 7-1-52 · Release of levy
  34. 7-1-53 · Enjoining delinquent taxpayer from continuing in business
  35. 7-1-54 · Security for payment of tax
  36. 7-1-55 · Contractor's bond for gross receipts; tax; penalty
  37. 7-1-56 · Sale of or proceedings against security
  38. 7-1-57 · Surety bonds
  39. 7-1-58 · Permanence of tax debt; civil actions to collect tax
  40. 7-1-59 · Jeopardy assessments
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