2011 New Mexico Statutes
Chapter 73: Special Districts
Article 13: General Provisions Relating to Irrigation Districts, 73-13-1 through 73-13-47
Section 73-13-21: Sale of land or water rights acquired through tax sale; discharge of lien; recording.
73-13-21. [Sale of land or water rights acquired through tax sale; discharge of lien; recording.]
It shall be the duty of said board of directors to sell said land or any part thereof or any water rights appurtenant thereto as soon as practicable for not less than the amount of such lien and to pay to the county treasurer the amount of said lien together with accrued interest and costs, and thereupon said treasurer shall issue and deliver to the district a receipt therefor, which shall discharge said taxes and merge said lien in the district and its successor in title, which receipt shall be entitled to be recorded in the real estate records of the county without acknowledgment.
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