NMSA 1978, § 7-38-53 — 7-38-53

Collection of delinquent property taxes on personal
property; assertion of claim against personal property.
A county treasurer may collect delinquent property taxes on personal property by
asserting a claim against the owner's personal property for which taxes are delinquent.
A claim shall be asserted by service of a demand warrant by the county treasurer, an
employee of his office designated by him or the county sheriff upon any person in
possession of the personal property subject to the claim.