Statutes > New Mexico Statutes > Chapter 7 - Taxation. > Article 1 - Administration, 7-1-1 through 7-1-82. > Section 7-1-40 - Foreclosure of lien.

Section 7-1-40 - Foreclosure of lien.

7-1-40. Foreclosure of lien.

The liens provided for in the Tax Administration Act [7-1-1 NMSA 1978] may be foreclosed or satisfied by seizure and sale of property or rights to property as provided in the Tax Administration Act, except the lien provided for in Section 7-1-47 NMSA 1978.