NMSA 1978, § 7-38-47 — 7-38-47

Property taxes are personal obligation of owner of
property.
Property taxes imposed are the personal obligation of the person owning the
property on the date on which the property was subject to valuation for property taxation
purposes and a personal judgment may be rendered against him for the payment of
property taxes that are delinquent together with any penalty and interest on the
delinquent taxes. The sale or transfer of property after its valuation date does not relieve
the former owner of personal liability for the property taxes imposed for that tax year.