NMSA 1978 Chapter 7 — Taxation
NMSA 1978, § 7-1-44
Requirements of sale
No sale of imperishable property shall be held until after the expiration of thirty days from the date of the levy thereon, and no sale of imperishable property shall be held until after publication of notice thereof in a newspaper of general circulation in the county wherein the property was located when levied upon once each week for three successive weeks stating the time and place of the sale and describing the property to be sold. Perishable property may be sold immediately after seizure without publication or notice of the sale. The department shall make special efforts to give notice of the sale to persons with a particular interest in special property and shall, apart from the requirements stated above, advertise the sale in a manner appropriate to the kind of property to be sold.
Amendment history
1953 Comp., § 72-13-58, enacted by Laws 1965, ch. 248, § 46; 1971, ch. 276, § 10; 1979, ch. 144, § 39; 1986, ch. 20, § 22.
Source: official source (NMSA chapter on nmonesource.com)
In this article (40 sections)
- 7-1-26.1 · Repealed
- 7-1-27 · 7-1-27
- 7-1-28 · Authority for abatements of assessments of tax
- 7-1-29 · Authority to make refunds, credits or rebates
- 7-1-29.1 · Awarding of costs and fees
- 7-1-29.2 · Credit claims
- 7-1-30 · Collection of penalties and interest
- 7-1-31 · Seizure of property by levy for collection of taxes
- 7-1-32 · Contents of warrant of levy
- 7-1-33 · Successive seizures
- 7-1-34 · Surrender of property subject to levy; penalty
- 7-1-35 · Stay of levy
- 7-1-36 · Property exempt from levy
- 7-1-37 · Assessment as lien
- 7-1-38 · Notice of lien
- 7-1-39 · 7-1-39
- 7-1-40 · Foreclosure of lien
- 7-1-41 · Notice of seizure
- 7-1-42 · Notice of sale
- 7-1-43 · Sale of indivisible property
- 7-1-44 · Requirements of sale
- 7-1-45 · Manner of sale or conversion to money
- 7-1-46 · Minimum prices
- 7-1-47 · Redemption before sale
- 7-1-48 · Documents of title
- 7-1-49 · Legal effect of certificate of sale
- 7-1-50 · Legal effect of deed to real property
- 7-1-51 · Proceeds of levy and sale
- 7-1-52 · Release of levy
- 7-1-53 · Enjoining delinquent taxpayer from continuing in business
- 7-1-54 · Security for payment of tax
- 7-1-55 · Contractor's bond for gross receipts; tax; penalty
- 7-1-56 · Sale of or proceedings against security
- 7-1-57 · Surety bonds
- 7-1-58 · Permanence of tax debt; civil actions to collect tax
- 7-1-59 · Jeopardy assessments
- 7-1-60 · Estoppel against state
- 7-1-61 · Duty of successor in business
- 7-1-62 · Duty of secretary; release of successor
- 7-1-63 · Assessment of tax due; application of payment