reglab/housing_qa huggingface dataset:
NM Stat § 7-1-30 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 1 - Administration|Section 7-1-30 - Collection of penalties and interest.

Any amount of civil penalty and interest may be collected in the same manner as, and concurrently with, the amount of tax to which it relates, without assessment or separate proceedings of any kind. History: 1953 Comp., § 72-13-44, enacted by Laws 1965, ch. 248, § 32. ANNOTATIONSCross references. — For interest on deficiencies, see 7-1-67 NMSA 1978. For penalties generally, see 7-1-69 to 7-1-71 NMSA 1978. Am. Jur. 2d, A.L.R. and C.J.S. references. — 72 Am. Jur. 2d State and Local Taxation §§ 856 to 865, 1068, 1069. Retroactive effect of statutes relating to interest on or penalties in respect of delinquent taxes, 77 A.L.R. 1034. Liability to penalty imposed for failure to pay tax of one who in good faith contested its validity, 96 A.L.R. 925, 147 A.L.R. 142. Penalty for nonpayment of taxes when due as affected by lack of notice to taxpayer, 102 A.L.R. 405. Doubt as to liability for, or as to person to whom to pay, tax, as affecting liability for penalties and interest, 137 A.L.R. 306. Time of mailing or time of receipt as determinative of liability for penalty or additional amount for failure to pay tax or license fee within prescribed time, 158 A.L.R. 370. Debts arising from tax penalties as exceptions to bankruptcy discharge under § 523(a)(7)(A) and (B) of Bankruptcy Code of 1978 (11 U.S.C.A. § 523(a)(7)(A) and (B)), 157 A.L.R. Fed. 313. 85 C.J.S. Taxation §§ 1579 et seq.
NM Stat § 7-1-33 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 1 - Administration|Section 7-1-33 - Successive seizures.

Whenever any property or right to property upon which levy has been made by virtue of Section 7-1-31 NMSA 1978 is not sufficient to satisfy the claim for which levy is made, the secretary or secretary's delegate may thereafter, and as often as may be necessary, proceed to levy in like manner upon any other property or rights to property subject to levy of the person against whom the claim exists, until the amount due from him is fully paid. Successive levies are not necessary in the case of a levy served on an employer of the taxpayer with respect to wages or salary of the taxpayer. History: 1953 Comp., § 72-13-47, enacted by Laws 1965, ch. 248, § 35; 1979, ch. 144, § 30; 1993, ch. 242, § 3. ANNOTATIONSThe 1993 amendment, effective July 1, 1993, substituted "secretary or secretary's delegate" for "director or his delegate" in the first sentence and added the second sentence. Am. Jur. 2d, A.L.R. and C.J.S. references. — Power to make additional tax levy necessitated by failure of some property owners to pay their proportion of original levy, 79 A.L.R. 1157. 85 C.J.S. Taxation §§ 688, 694, 1037, 1041 et seq.
NM Stat § 7-1-35 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 1 - Administration|Section 7-1-35 - Stay of levy.

Levy shall not be made on the property or rights to property of any taxpayer who furnishes security in accordance with the provisions of Section 7-1-54 NMSA 1978. A levy made under authority of Section 7-1-31 NMSA 1978 shall be released as otherwise provided in the Tax Administration Act upon compliance by a taxpayer with the pertinent provisions of Section 7-1-54 NMSA 1978. History: 1953 Comp., § 72-13-49, enacted by Laws 1965, ch. 248, § 37; 1969, ch. 9, § 1.
NM Stat § 7-1-36 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 1 - Administration|Section 7-1-36 - Property exempt from levy.

A. There shall be exempt from levy the money or property of a delinquent taxpayer in a total amount or value not in excess of one thousand dollars ($1,000).B. In addition to the property exempt under Subsection A of this section, there shall also be exempt from levy on an employer of the taxpayer the greater of the following portions of the taxpayer's disposable earnings:(1) seventy-five percent of the taxpayer's disposable earnings for any pay period; or(2) an amount each week equal to forty times the minimum wage rate pursuant to Subsection A of Section 50-4-22 NMSA 1978. The superintendent of regulation and licensing shall provide a table giving equivalent exemptions for pay periods of other than one week.C. As used in this section, "disposable earnings" means that part of a taxpayer's wages or salary remaining after deducting the amounts that are required by law to be withheld. History: 1953 Comp., § 72-13-50, enacted by Laws 1965, ch. 248, § 38; 1993, ch. 242, § 5; 2021, ch. 65, § 4. ANNOTATIONSThe 2021 amendment, effective July 1, 2021, prohibited the taxation and revenue department from garnishing a delinquent taxpayer's wages when such wages are under forty times the state minimum wage rather than forty times the federal minimum wage as under the former provision, and removed the definition of "federal minimum hourly wage", as used in this section; in Subsection B, Paragraph B(2), after "forty times the", deleted "federal", after "minimum", deleted "hourly", and after "wage rate", added "pursuant to Subsection A of Section 50-4-22 NMSA 1978"; and in Subsection C, deleted former paragraph designation "(1)" and former Paragraph C(2).The 1993 amendment, effective July 1, 1993, designated the formerly undesignated provision as Subsection A and added Subsections B and C. Creditor's assignee entitled to exemption. — Defendant, as assignee for the benefit of creditors of delinquent corporate taxpayer, is entitled to $1,000 exemption of taxpayer's assets under this section. Regents of N.M. Coll. of Agric. & Mechanic Arts v. Academy of Aviation, Inc., 1971-NMSC-087, 83 N.M. 86, 488 P.2d 343. Am. Jur. 2d, A.L.R. and C.J.S. references. — 72 Am. Jur. 2d State and Local Taxation §§ 866, 869. Enforcement against tax-exempt property of tax on nonexempt property or on owner of tax-exempt property, 159 A.L.R. 461. 85 C.J.S. Taxation §§ 1037, 1041 to 1043.
NM Stat § 7-1-39 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 1 - Administration|Section 7-1-39 - Release or extinguishment of lien; limitation on actions to enforce lien.

A. When any substantial part of the amount of tax due from a taxpayer is paid, the department shall immediately file, in the same county in which a notice of lien was filed, and in the same records, a document completely or partially releasing the lien. The county clerk to whom such a document is presented shall record it without charge. B. The department may file, in the same county as the notice of lien was filed, a document releasing or partially releasing any lien filed in accordance with Section 7-1-38 NMSA 1978 when the filing of the lien was premature or did not follow requirements of law or when release or partial release would facilitate collection of taxes due. The county clerk to whom the document is presented shall record it without charge. C. In all cases when a notice of lien for taxes, penalties and interest has been filed under Section 7-1-38 NMSA 1978 and a period of ten years has passed from the date the lien was filed, as shown on the notice of lien, the taxes, penalties and interest for which the lien is claimed shall be conclusively presumed to have been paid and the lien is thereby extinguished. No action shall be brought to enforce any lien extinguished in accordance with this subsection. History: 1953 Comp., § 72-13-53, enacted by Laws 1965, ch. 248, § 41; 1972, ch. 73, § 1; 1979, ch. 144, § 34; 1985, ch. 58, § 1; 1986, ch. 20, § 21; 1997, ch. 67, § 4; 2013, ch. 214, § 1. ANNOTATIONSThe 2013 amendment, effective June 14, 2013, removed the notice requirement of the expiration of tax liens; and in Subsection C, in the first sentence, after "presumed to have been paid", deleted "The county clerk shall enter in his records a notice including the words 'canceled by act of legislature'". The 1997 amendment, effective July 1, 1997, added Subsection B, redesignated former Subsection B as Subsection C, and made a minor stylistic change. Am. Jur. 2d, A.L.R. and C.J.S. references. — 72 Am. Jur. 2d State and Local Taxation §§ 895, 896. Effect of receiver's failure to discharge tax liens, 39 A.L.R. 1415. Constitutionality, construction and application of statute permitting release of part of property subject to tax liens or special assessments, 100 A.L.R. 418. Applicability of general statute of limitations to real estate tax lien foreclosure action, 59 A.L.R.2d 1144. 85 C.J.S. Taxation §§ 831 to 833.
NM Stat § 7-1-40 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 1 - Administration|Section 7-1-40 - Foreclosure of lien.

The liens provided for in the Tax Administration Act may be foreclosed or satisfied by seizure and sale of property or rights to property as provided in the Tax Administration Act, except the lien provided for in Section 7-1-47 NMSA 1978. History: 1953 Comp., § 72-13-54, enacted by Laws 1965, ch. 248, § 42; 1979, ch. 144, § 35. ANNOTATIONSAm. Jur. 2d, A.L.R. and C.J.S. references. — 72 Am. Jur. 2d State and Local Taxation §§ 896, 897, 904 to 915. Persons in possession of real property as affected by decree foreclosing tax lien, upon service by publication, or in a proceeding against unknown owners, 128 A.L.R. 114. Constitutionality, construction and application of statutes providing for impleading other taxing units in suit by taxing unit for foreclosure of tax lien and the sale of the property free from lien of taxes due to such impleaded units, 134 A.L.R. 1286. Constitutional validity of statute providing for in rem or summary foreclosure of delinquent tax liens on real property, 160 A.L.R. 1026. 85 C.J.S. Taxation §§ 1133 to 1167.
NM Stat § 7-1-41 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 1 - Administration|Section 7-1-41 - Notice of seizure.

As soon as practicable after the levy, the secretary or the secretary's delegate shall notify the owner thereof of the amount and kind of property seized and of the total amount demanded in payment of tax. History: 1953 Comp., § 72-13-55, enacted by Laws 1965, ch. 248, § 43; 1979, ch. 144, § 36; 2001, ch. 56, § 5. ANNOTATIONSThe 2001 amendment, effective July 1, 2001, substituted "secretary or the secretary's delegate" for "director or his delegate". Am. Jur. 2d, A.L.R. and C.J.S. references. — 72 Am. Jur. 2d State and Local Taxation §§ 868, 916 to 930. Right of interested party receiving due notice of tax sale or of right to redeem to assert failure or insufficiency of notice to other interested party, 45 A.L.R.4th 447. 84 C.J.S. Taxation §§ 359, 605; 85 C.J.S. Taxation § 773.
NM Stat § 7-1-42 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 1 - Administration|Section 7-1-42 - Notice of sale.

As soon as practicable after the levy, the secretary or the secretary's delegate shall decide on a time and place for the sale of the property, shall make a diligent inquiry as to the identity and whereabouts of the owner of the property and persons having an interest therein and shall notify the owner and persons having an interest therein of the time and place for the sale. The fact that any person entitled thereto does not receive the notice provided for in this section does not affect the validity of the sale. History: 1953 Comp., § 72-13-56, enacted by Laws 1965, ch. 248, § 44; 1979, ch. 144, § 37; 2001, ch. 56, § 6. ANNOTATIONSCross references. — For publication of notice generally, see 14-11-1 to 14-11-13 NMSA 1978. The 2001 amendment, effective July 1, 2001, substituted "secretary or the secretary's delegate" for "director or his delegate". Am. Jur. 2d, A.L.R. and C.J.S. references. — 72 Am. Jur. 2d State and Local Taxation §§ 916 to 930. Effect of misnomer of landowner or delinquent taxpayer in notice, advertisement, etc., of tax foreclosure or sale, 43 A.L.R.2d 967. Validity of notice of tax sale or of tax sale proceeding which fails to state tax year or kind or type of taxes covered by tax assessments, 43 A.L.R.2d 988. What is "public place" within requirements as to posting of notices, 90 A.L.R.2d 1210. Inclusion or exclusion of first and last days in computing the time for performance of an act or event which must take place a certain number of days before a known future date, 98 A.L.R.2d 1331. Right of interested party receiving due notice of tax sale or of right to redeem to assert failure or insufficiency of notice to other interested party, 45 A.L.R.4th 447.
NM Stat § 7-1-43 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 1 - Administration|Section 7-1-43 - Sale of indivisible property.

If any property of the taxpayer subject to levy is not divisible so as to enable the secretary or the secretary's delegate by sale of a part thereof to raise the whole amount of the tax and expenses, the whole of the taxpayer's interest in the property shall be sold but is always subject to redemption before sale according to the provisions of Section 7-1-47 NMSA 1978. History: 1953 Comp., § 72-13-57, enacted by Laws 1965, ch. 248, § 45; 1979, ch. 144, § 38; 2001, ch. 56, § 7. ANNOTATIONSThe 2001 amendment, effective July 1, 2001, substituted "secretary or the secretary's delegate" for "director or his delegate". Am. Jur. 2d, A.L.R. and C.J.S. references. — 72 Am. Jur. 2d State and Local Taxation § 938. Lump-sum assessment for taxes on public improvement against property owned by cotenants in undivided shares, 80 A.L.R. 862. Interest of spouse in estate by entireties as subject to satisfaction of his or her individual debt, 75 A.L.R.2d 1172. 85 C.J.S. Taxation § 1186.
NM Stat § 7-1-44 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 1 - Administration|Section 7-1-44 - Requirements of sale.

No sale of imperishable property shall be held until after the expiration of thirty days from the date of the levy thereon, and no sale of imperishable property shall be held until after publication of notice thereof in a newspaper of general circulation in the county wherein the property was located when levied upon once each week for three successive weeks stating the time and place of the sale and describing the property to be sold. Perishable property may be sold immediately after seizure without publication or notice of the sale. The department shall make special efforts to give notice of the sale to persons with a particular interest in special property and shall, apart from the requirements stated above, advertise the sale in a manner appropriate to the kind of property to be sold. History: 1953 Comp., § 72-13-58, enacted by Laws 1965, ch. 248, § 46; 1971, ch. 276, § 10; 1979, ch. 144, § 39; 1986, ch. 20, § 22. ANNOTATIONSCross references. — For publication of notice generally, see 14-11-1 to 14-11-13 NMSA 1978. Am. Jur. 2d, A.L.R. and C.J.S. references. — 72 Am. Jur. 2d State and Local Taxation §§ 908 to 910. Use of abbreviations in description of land in tax proceedings, 1 A.L.R. 1228. Sufficiency of description of land in notice of tax sale, 67 A.L.R. 890. Failure of advertisement in judicial proceeding for sale of land for delinquent taxes on foreclosure of tax lien, to describe lands affected, as contrary to due process of law or other constitutional objection, 107 A.L.R. 285. Sufficiency of description of property on tax rolls or in tax proceedings, by reference to map, plat or survey, 137 A.L.R. 184. Effect of misnomer of landowner on delinquent taxpayer in notice, advertisement, etc., of tax foreclosure or sale, 43 A.L.R.2d 967. Validity of notice of tax sale or of tax sale proceeding which fails to state tax year or kind or type of taxes covered by tax assessments, 43 A.L.R.2d 988. 85 C.J.S. Taxation §§ 1108 to 1112, 1179 to 1182.
NM Stat § 7-1-45 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 1 - Administration|Section 7-1-45 - Manner of sale or conversion to money.

All property levied upon, not consisting of money, shall be sold at public auction at one o'clock in the afternoon on the steps or in front of the courthouse of the county in which the property was located when levied upon or may be consigned to an auctioneer for sale. Payment may be accepted only in full and immediately after the acceptance of a bid for the property. Stocks, bonds, securities and similar property may be negotiated or surrendered for money in accordance with uniform regulations issued by the secretary, notwithstanding the above. History: 1953 Comp., § 72-13-59, enacted by Laws 1965, ch. 248, § 47; 1979, ch. 144, § 40; 2001, ch. 56, § 8. ANNOTATIONSCross references. — For auctions generally, see 61-16-1 and 61-16-2 NMSA 1978. The 2001 amendment, effective July 1, 2001, substituted "secretary" for "director" at the end of the section. Am. Jur. 2d, A.L.R. and C.J.S. references. — 72 Am. Jur. 2d State and Local Taxation §§ 931 to 939. Validity of judicial, execution, tax or other public sale as affected by the particular point in courthouse or other place identified by notice, or designated by statute or by mortgage or trust deed, at which the sale was made, or by indefiniteness of notice as regards that point, 120 A.L.R. 660. What constitutes "public sale," 4 A.L.R.2d 575. 85 C.J.S. Taxation §§ 1178 to 1194.
NM Stat § 7-1-46 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 1 - Administration|Section 7-1-46 - Minimum prices.

Before the sale, the secretary or the secretary's delegate shall determine a minimum price for which the property shall be sold, and if no person offers for the property at the sale the amount of the minimum price, the property shall not be sold but the sale shall be readvertised and held at a later time. In determining the minimum price, the secretary or the secretary's delegate shall take into account and determine the expense of making the levy and sale. History: 1953 Comp., § 72-13-60, enacted by Laws 1965, ch. 248, § 48; 1979, ch. 144, § 41; 2001, ch. 56, § 9. ANNOTATIONSThe 2001 amendment, effective July 1, 2001, substituted "secretary or the secretary's delegate" for "director or his delegate" in two places. Am. Jur. 2d, A.L.R. and C.J.S. references. — 72 Am. Jur. 2d State and Local Taxation §§ 933, 934. Sale of property at tax sale for more or less than the amount of taxes, penalties and costs as affecting its validity, 97 A.L.R. 842, 147 A.L.R. 1141. Constitutionality of statutes authorizing tax sale or resale for less than the amount of the taxes due, 155 A.L.R. 1177. 85 C.J.S. Taxation §§ 1183 to 1185.
NM Stat § 7-1-48 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 1 - Administration|Section 7-1-48 - Documents of title.

In case property is sold as above provided, the department, after payment for the property is received, shall prepare and deliver to the purchaser thereof a certificate of sale, in the case of personalty, or, in the case of realty, a deed, in a form as the secretary shall by regulation prescribe. Such documents of title shall recite the authority for the transaction, the date of the sale, the interest in the property that is conveyed and the price paid therefor. History: 1953 Comp., § 72-13-62, enacted by Laws 1965, ch. 248, § 50; 1979, ch. 144, § 43; 2001, ch. 56, § 11. ANNOTATIONSThe 2001 amendment, effective July 1, 2001, substituted "department" for "director or his delegate" and "secretary" for "director". Am. Jur. 2d, A.L.R. and C.J.S. references. — 72 Am. Jur. 2d State and Local Taxation §§ 973 to 987. Necessity and sufficiency of statement in notice of application for tax deed, or notice to redeem from tax sale, as regards time for redemption, 82 A.L.R. 520. Payment, tender or deposit of tax as condition of injunction against issuance of tax deed upon ground that it had become barred by lapse of time or that the property had been redeemed, 134 A.L.R. 543. 85 C.J.S. Taxation §§ 1354 et seq.
NM Stat § 7-1-50 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 1 - Administration|Section 7-1-50 - Legal effect of deed to real property.

In the case of the sale of real property: A. the deed of sale given pursuant to Section 7-1-48 NMSA 1978 shall be prima facie evidence of the facts therein stated; B. if the proceedings have been substantially in accordance with the provisions of law, the deed shall be considered and operate as a conveyance of all the right, title and interest of the delinquent taxpayer in and to the real property thus sold at the time the notice of lien was filed as provided in Section 7-1-38 NMSA 1978 or immediately before the sale, whichever is earlier; and C. neither the taxpayer nor anyone claiming through or under him shall bring an action after one year from the date of sale to challenge the conveyance. History: 1953 Comp., § 72-13-64, enacted by Laws 1965, ch. 248, § 52; 1979, ch. 144, § 45. ANNOTATIONSAm. Jur. 2d, A.L.R. and C.J.S. references. — 72 Am. Jur. 2d State and Local Taxation §§ 982 to 987. Tax deed and recitals therein as evidence of regularity of tax proceedings as to advertising and notice of sale, and as to time, manner and place of sale, 30 A.L.R. 8, 88 A.L.R. 264. Necessity of recording tax deed to protect title as against interest derived from former owner, 65 A.L.R. 1015. What informalities, irregularities or defects in respect to the execution of a tax deed prevent the running of the statute of limitations or period of adverse possession, 113 A.L.R. 1343. Tax title or deed as subject to attack for want of notice of application for tax deed or of expiration of redemption period, where a statute makes tax deed conclusive evidence of matters preliminary to its issuance or limits attack thereon to specified grounds or exempts deed from attack for procedural irregularities or omissions, 134 A.L.R. 796. What constitutes "execution" of tax deed beginning or ending period for redemption from tax sale, 166 A.L.R. 853. Statutory limitation of period for attack on tax deed as affected by failure to comply with statutory requirement as to notice before tax deed, 5 A.L.R.2d 1021. Void tax deed, tax sale certificate, and the like, as constituting color of title, 38 A.L.R.2d 986. Property owner's liability for unpaid taxes following acquisition of property by another at tax sale, 100 A.L.R.3d 593. 85 C.J.S. Taxation §§ 1444 et seq.
NM Stat § 7-1-51 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 1 - Administration|Section 7-1-51 - Proceeds of levy and sale.

A. Money realized by levy or sale under provision of the Tax Administration Act shall be first applied against the expenses of the proceedings; B. The amount, if any, remaining shall then be applied to the liability for tax in respect of which the levy was made; and C. The balance, if any, remaining shall be returned to a person legally entitled thereto. History: 1953 Comp., § 72-13-65, enacted by Laws 1965, ch. 248, § 53. ANNOTATIONSAm. Jur. 2d, A.L.R. and C.J.S. references. — 72 Am. Jur. 2d State and Local Taxation § 911. 85 C.J.S. Taxation §§ 1197 et seq.
NM Stat § 7-1-52 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 1 - Administration|Section 7-1-52 - Release of levy.

It shall be lawful for the secretary or the secretary's delegate, under regulations prescribed by the secretary, to release the levy upon all or part of the property or rights to property levied upon if the secretary or the secretary's delegate determines that such action will facilitate the collection of the liability, but the release shall not operate to prevent any subsequent levy. History: 1953 Comp., § 72-13-66, enacted by Laws 1965, ch. 248, § 54; 1979, ch. 144, § 46; 2001, ch. 56, § 13. ANNOTATIONSThe 2001 amendment, effective July 1, 2001, substituted "secretary or the secretary's delegate" for "director or his delegate" in two places, and substituted "secretary" for "director". Am. Jur. 2d, A.L.R. and C.J.S. references. — 71 Am. Jur. 2d State and Local Taxation § 215; 72 Am. Jur. 2d State and Local Taxation §§ 895, 896. Effect of receiver's failure to discharge tax liens, 39 A.L.R. 1415. Constitutionality, construction and application of statute permitting release of part of property subject to tax liens or special assessments, 100 A.L.R. 418. 85 C.J.S. Taxation §§ 832, 907 to 909, 1007.