2011 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, 73-11-1 through 73-11-55
Section 73-11-46: Assessment in name of purchaser; assignment of certificate.
73-11-46. [Assessment in name of purchaser; assignment of certificate.]
All real estate so sold shall be assessed for the succeeding year in the name of the purchaser, or his assign, if the name of such assignee be known; and it shall be the duty of every such purchaser upon making an assignment of said certificate to cause the same to be noted upon the page of the book in which such certificate is recorded in the office of the county clerk.
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