Under the constitution codes of most states in this country, most states have the power to lien property of a former state resident of that state for unpaid taxes that is located in another state. This is what the State of New Mexico has done to you with the expectation you will end up paying your obligation owed.Since the State of New Mexico has liened real property that you own in Texas for unpaid state taxes in 2005 while you were a resident of that state, you should try and work out an installment payment plan with the State of New Mexico to reduce your debt. Unpaid taxes accrue interest and penalties that can keep mounting.