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NMSA 1978 Chapter 7 — Taxation

NMSA 1978, § 7-1-42

Notice of sale

Official textnmonesource.comlast amended

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.

Amendment history

1953 Comp., § 72-13-56, enacted by Laws 1965, ch. 248, § 44; 1979, ch. 144, § 37; 2001, ch. 56, § 6.

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

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In this article (40 sections)
  1. 7-1-25 · Appeals from hearing officer's decision and order
  2. 7-1-26 · Disputing liabilities; claim for rebate or refund
  3. 7-1-26.1 · Repealed
  4. 7-1-27 · 7-1-27
  5. 7-1-28 · Authority for abatements of assessments of tax
  6. 7-1-29 · Authority to make refunds, credits or rebates
  7. 7-1-29.1 · Awarding of costs and fees
  8. 7-1-29.2 · Credit claims
  9. 7-1-30 · Collection of penalties and interest
  10. 7-1-31 · Seizure of property by levy for collection of taxes
  11. 7-1-32 · Contents of warrant of levy
  12. 7-1-33 · Successive seizures
  13. 7-1-34 · Surrender of property subject to levy; penalty
  14. 7-1-35 · Stay of levy
  15. 7-1-36 · Property exempt from levy
  16. 7-1-37 · Assessment as lien
  17. 7-1-38 · Notice of lien
  18. 7-1-39 · 7-1-39
  19. 7-1-40 · Foreclosure of lien
  20. 7-1-41 · Notice of seizure
  21. 7-1-42 · Notice of sale
  22. 7-1-43 · Sale of indivisible property
  23. 7-1-44 · Requirements of sale
  24. 7-1-45 · Manner of sale or conversion to money
  25. 7-1-46 · Minimum prices
  26. 7-1-47 · Redemption before sale
  27. 7-1-48 · Documents of title
  28. 7-1-49 · Legal effect of certificate of sale
  29. 7-1-50 · Legal effect of deed to real property
  30. 7-1-51 · Proceeds of levy and sale
  31. 7-1-52 · Release of levy
  32. 7-1-53 · Enjoining delinquent taxpayer from continuing in business
  33. 7-1-54 · Security for payment of tax
  34. 7-1-55 · Contractor's bond for gross receipts; tax; penalty
  35. 7-1-56 · Sale of or proceedings against security
  36. 7-1-57 · Surety bonds
  37. 7-1-58 · Permanence of tax debt; civil actions to collect tax
  38. 7-1-59 · Jeopardy assessments
  39. 7-1-60 · Estoppel against state
  40. 7-1-61 · Duty of successor in business
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