A. If a notice of federal lien, notice of compromise or notice of revocation of any certificate described in Subsection B of this section is presented to the recording officer, he shall endorse the certificate with his identification and the date and time of receipt, and immediately file it alphabetically or enter it in an alphabetical index showing the name and address of the person named in the notice, the date and time of receipt, the serial number of the district director and the total amount of tax or other obligation, interest, penalties and costs.

B. If a certificate of release, nonattachment, discharge or subordination of any federal lien is presented to the recording officer specified in Section 48-1-1 NMSA 1978, he shall record the certificate and shall enter the certificate or notice with the date of recording in any alphabetical federal lien index on the line where the notice of lien is entered.

C. Upon request of any person, the recording officer shall issue his certificate showing whether there is recorded, on the date and hour stated on it, any presently effective notice of federal lien or certificate or notice affecting the lien, recorded on or after July 1, 1988 naming a particular person, and if a notice or certificate is recorded, giving the date and hour of its recording. The fee for a certificate is two dollars ($2.00). Upon request, the recording officer shall furnish a copy of any notice of federal lien or notice or certificate affecting a federal lien for a fee of one dollar ($1.00) per page.

History: 1953 Comp., § 61-1-10, enacted by Laws 1967, ch. 253, § 3; 1988, ch. 44, § 3.

The 1988 amendment, effective May 18, 1988, in Subsection A, deleted "tax" preceding "lien" near the beginning, inserted "of this section", substituted "endorse the certificate with" for "endorse thereon" and "immediately" for "forthwith", and inserted "or other obligation"; in Subsection B, substituted "federal lien" for "tax lien" twice and "Section 48-1-1 NMSA 1978" for "Section 1"; and in Subsection C, deleted "tax" preceding "lien" three times, substituted "July 1, 1988" for "July 1, 1967" and made a minor stylistic change.