2015 New Mexico Statutes
Chapter 7 - Taxation
Section 1 Administration
Section 7-1-42 Notice of sale.
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.
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