2015 New Mexico Statutes
Chapter 7 - Taxation
Section 1 Administration
Section 7-1-44 Requirements of sale.
7-1-44. Requirements of sale.
No sale of imperishable property shall be held until after the expiration of thirty days from the date of the levy thereon, and no sale of imperishable property shall be held until after publication of notice thereof in a newspaper of general circulation in the county wherein the property was located when levied upon once each week for three successive weeks stating the time and place of the sale and describing the property to be sold. Perishable property may be sold immediately after seizure without publication or notice of the sale. The department shall make special efforts to give notice of the sale to persons with a particular interest in special property and shall, apart from the requirements stated above, advertise the sale in a manner appropriate to the kind of property to be sold.
History: 1953 Comp., 72-13-58, enacted by Laws 1965, ch. 248, 46; 1971, ch. 276, 10; 1979, ch. 144, 39; 1986, ch. 20, 22.
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