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.
History: 1953 Comp., § 72-31-48, enacted by Laws 1973, ch. 258, § 88; 1974, ch. 92, § 18; 2003, ch. 95, § 3.
Cross references. — For property tax liens on mobile homes, see 7-38-52 and 66-3-204 NMSA 1978.
The 2003 amendment, effective June 20, 2003, added the Subsection A designation and, in Subsection A, inserted "Except as provided in Subsection B of this section" at the beginning; and added Subsection B.
Tax liens attach to the interest of the vendee in a conditional sales contract, but terminates if the interest of the vendee is terminated through forfeiture or otherwise. MGIC Mortgage Corp. v. Bowen, 1977-NMSC-108, 91 N.M. 200, 572 P.2d 547.
Lien arises by operation of law. — The lien under this section arises by operation of law and is not dependent upon a filing of notice of lien for its creation and effect against purchasers. Cano v. Lovato, 1986-NMCA-043, 105 N.M. 522, 734 P.2d 762, cert. quashed, 105 N.M. 438, 733 P.2d 1321 (1987).
Lien not governed by recording act. — A tax lien is not within the class of written instruments governed by Section 14-9-3 NMSA 1978, relating to effect of unrecorded instruments. Cano v. Lovato, 1986-NMCA-043, 105 N.M. 522, 734 P.2d 762, cert. quashed, 105 N.M. 438, 733 P.2d 1321 (1987).
County treasurer has no authority to enforce property tax lien. — A county treasurer does not have the authority to file suit to enforce a personal obligation of owners of real property for the collection of delinquent property taxes. The intent of the legislature is to place the authority to enforce the personal obligation provision of Section 7-38-47 NMSA 1978 and the authority to proceed against property subject to a statutorily created tax lien in the taxation and revenue department only. Colfax Cnty. v. Angel Fire Corp., 1993-NMCA-015, 115 N.M. 146, 848 P.2d 532.
Structure New Mexico Statutes
Article 38 - Administration and Enforcement of Property Taxes
Section 7-38-1 - Applicability.
Section 7-38-2 - Investigative authority and powers.
Section 7-38-3 - Information reports.
Section 7-38-4 - Confidentiality of information.
Section 7-38-6 - Presumption of correctness.
Section 7-38-7 - Valuation date.
Section 7-38-7.1 - Valuation date; tangible personal property; construction contractors.
Section 7-38-8 - Reporting of property for valuation; penalties for failure to report.
Section 7-38-8.1 - Division to adopt regulations to require reporting of exempt property.
Section 7-38-9 - Description of property for property taxation purposes.
Section 7-38-11 - Property reported in the wrong county.
Section 7-38-12.1 - Residential property transfers; affidavit to be filed with assessor.
Section 7-38-12.2 - Penalties.
Section 7-38-13 - Statement of decrease in value of property subject to local valuation.
Section 7-38-16 - Condemnation proceedings; duty of condemning authority to notify county assessor.
Section 7-38-17 - Claiming exemptions; requirements; penalties.
Section 7-38-19 - Valuation records.
Section 7-38-20 - County assessor and department to mail notices of valuation.
Section 7-38-21 - Protests; election of remedies.
Section 7-38-23 - Protest hearings; verbatim record; action by hearing officer; time limitations.
Section 7-38-25 - County valuation protests boards; creation; duties; funding.
Section 7-38-26 - Scheduling of protest hearings.
Section 7-38-28 - Appeals from orders of the hearing officer or county valuation protests boards.
Section 7-38-29 - Retention of hearing records.
Section 7-38-30 - Department to allocate and certify valuations to county assessors.
Section 7-38-31 - County assessor to certify net taxable values to the department.
Section 7-38-33 - Department of finance and administration to set tax rates.
Section 7-38-34 - Board of county commissioners to order imposition of the tax.
Section 7-38-35 - Preparation of property tax schedule by assessor.
Section 7-38-36 - Preparation and mailing of property tax bills.
Section 7-38-37 - Contents of property tax bill.
Section 7-38-38 - Payment of property taxes; installment due dates; refund in cases of overpayments.
Section 7-38-38.3 - Optional prepayment of property taxes in monthly payments.
Section 7-38-39 - Protesting values; claim for refund.
Section 7-38-40 - Claims for refund; civil action.
Section 7-38-41 - Protested property taxes; suspense fund; refunds; interest.
Section 7-38-43 - Distribution of receipts from collected property taxes, penalties and interest.
Section 7-38-45 - Special provisions relating to administration of taxes on livestock.
Section 7-38-46 - Delinquent property taxes.
Section 7-38-47 - Property taxes are personal obligation of owner of property.
Section 7-38-49 - Unpaid property taxes; imposition of interest.
Section 7-38-50 - Delinquent taxes; civil penalties.
Section 7-38-51 - Notification to property owner of delinquent property taxes.
Section 7-38-54 - Demand warrant; contents.
Section 7-38-55 - Surrender of personal property; penalty for refusal.
Section 7-38-56 - Release of personal property seized.
Section 7-38-57 - Notice of sale of personal property.
Section 7-38-58 - Personal property sale requirements.
Section 7-38-59 - Certificates of sale; effect of certificates of sale.
Section 7-38-60 - Notification to property owner of delinquent taxes.
Section 7-38-63 - Payment of delinquent taxes to the department; distribution.
Section 7-38-65 - Collection of delinquent taxes on real property; sale of real property.
Section 7-38-66 - Sale of real property for delinquent taxes; notice of sale.
Section 7-38-67 - Real property sale requirements.
Section 7-38-67.1 - Sale of abandoned real property; notice of sale; requirements.
Section 7-38-68 - Installment agreements.
Section 7-38-69 - Distribution of amounts collected under installment agreements.
Section 7-38-71 - Distribution of amounts received from sale of property.
Section 7-38-75 - Exception to property tax due date.
Section 7-38-78 - Action by property owner in district court to change property tax schedule.
Section 7-38-84 - Notices; mailing.
Section 7-38-85 - Extension of deadlines; general provision.
Section 7-38-86 - Extension of deadlines at request of property owners.
Section 7-38-87 - Administrative regulations; promulgation; general provisions.
Section 7-38-89 - Validity of certain regulations; judicial review.
Section 7-38-92 - Attempts to evade or defeat the property tax.
Section 7-38-93 - Interference with the administration of the Property Tax Code.