2019 New Mexico Statutes
Chapter 7 - Taxation
Article 1 - Administration
Section 7-1-41 - Notice of seizure.
As soon as practicable after the levy, the secretary or the secretary's delegate shall notify the owner thereof of the amount and kind of property seized and of the total amount demanded in payment of tax.
History: 1953 Comp., § 72-13-55, enacted by Laws 1965, ch. 248, § 43; 1979, ch. 144, § 36; 2001, ch. 56, § 5.
ANNOTATIONSThe 2001 amendment, effective July 1, 2001, substituted "secretary or the secretary's delegate" for "director or his delegate".
Am. Jur. 2d, A.L.R. and C.J.S. references. — 72 Am. Jur. 2d State and Local Taxation §§ 868, 916 to 930.
Right of interested party receiving due notice of tax sale or of right to redeem to assert failure or insufficiency of notice to other interested party, 45 A.L.R.4th 447.
84 C.J.S. Taxation §§ 359, 605; 85 C.J.S. Taxation § 773.
