N.M. Admin. Code § 3.1.10.8
Current through Register Vol. 35, No. 24, December 23, 2024
A levy on real property is made by personal service of a copy of the warrant of levy on the taxpayer-owner of the property, and by recording a copy of the levy in the county in which the property is located. The secretary or delegate shall make every reasonable effort to send notice of the levy to each party with a recorded interest in the property. Real property seized under warrant of levy shall be sold pursuant to the provisions of Sections 7-1-44 through 7-1-51 NMSA 1978.
N.M. Admin. Code § 3.1.10.8