NMSA 1978, § 7-1-42 — Notice of sale

As soon as practicable after the levy, the secretary or the secretary's delegate shall
decide on a time and place for the sale of the property, shall make a diligent inquiry as
to the identity and whereabouts of the owner of the property and persons having an
interest therein and shall notify the owner and persons having an interest therein of the
time and place for the sale. The fact that any person entitled thereto does not receive
the notice provided for in this section does not affect the validity of the sale.