NMSA 1978, § 7-38-48 — 7-38-48

Property taxes are a lien against real property from
January 1; priorities; continuance of taxing process.

# A.

Except as provided in Subsection B of this section, taxes on real property are a
lien against the real property from January 1 of the tax year for which the taxes are
imposed. The lien runs in favor of the state and secures the payment of taxes on the
real property and any penalty and interest that become due. The lien continues until the
taxes and any penalty and interest are paid. The lien created by this section is a first
lien and paramount to any other interest in the property, perfected or unperfected. The
annual taxing process provided for in the Property Tax Code shall continue as to any
particular property regardless of prior tax delinquencies or of pending protests, actions
for refunds or other tax controversies involving the property, including a sale for
delinquent taxes.

# B.

No lien is created pursuant to Subsection A of this section if:
(1) the tax otherwise creating the lien is not due for the current tax year or the
immediately preceding property tax year;
(2) the tax otherwise creating the lien is the result of real estate improvements
that were omitted from property tax schedules in a prior year and listed and billed
pursuant to Section 7-38-76 NMSA 1978; and
(3) the current owner was not the owner at the time the improvements were
omitted and had no actual notice that the improvements were omitted.