There is a newer version of the New Mexico Statutes
2009 New Mexico Statutes
Chapter 73 - Special Districts.
Article 11 - Irrigation Districts Cooperating with United States Under Reclamation Laws; Fiscal Affairs; Local Improvements and Special Powers
Section 73-11-47 - Property of unknown owners; tax sales by district.
73-11-47. [Property of unknown owners; tax sales by district.]
Whenever any property is listed on the assessment roll of the district, if the property of unknown owners, the same proceedings shall be had as provided for in this act [73-11-37, 73-11-38, 73-11-40 to 73-11-47 NMSA 1978] against the property of known owners.
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