New Mexico Administrative Code
Title 3 - TAXATION
Chapter 1 - TAX ADMINISTRATION
Part 10 - COLLECTIONS
Section 3.1.10.8 - SEIZURE OF REAL PROPERTY BY LEVY
Universal Citation: 3 NM Admin Code 3.1.10.8
Current through Register Vol. 35, No. 18, September 24, 2024
A levy on real property is made by personal service of a copy of the warrant of levy on the taxpayer-owner of the property, and by recording a copy of the levy in the county in which the property is located. The secretary or delegate shall make every reasonable effort to send notice of the levy to each party with a recorded interest in the property. Real property seized under warrant of levy shall be sold pursuant to the provisions of Sections 7-1-44 through 7-1-51 NMSA 1978.
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