Section 67-4-21 - County lien; filing; contents; interest.

NM Stat § 67-4-21 (2019) (N/A)
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A. The county treasurer shall file in the office of the county clerk a notice of lien covering each delinquent assessment for street maintenance. The notice of lien shall include:

(1) the fact that a lien for a street maintenance assessment is established;

(2) the name and address of the owner of the property against which the lien is established as determined from the records of the county assessor;

(3) a description of the property against which the lien is established;

(4) the amount of the lien; and

(5) if the lien is for more than one assessment, the dates for which the lien is established.

B. All assessment liens may be included in the same notice of lien and it shall not be necessary to file separate liens against the separate properties. The lien shall be attested in the name of the county treasurer under the seal of the county.

C. The principal amount of any lien imposed for a street maintenance assessment shall bear interest at the same rate as delinquent property taxes and shall be collected at the same time as the property taxes.

History: 1953 Comp., § 55-3-25, enacted by Laws 1969, ch. 167, § 2; 1975, ch. 125, § 2.