New Mexico § 7-1-37 - Assessment as lien
Full text of New Mexico New Mexico Statutes Annotated § 7-1-37 — Assessment as lien, with citation guidance and answers to common questions.
§ 7-1-37. Assessment as lien
A. If any person liable for any tax neglects or refuses to pay the tax after assessment
and demand for payment as provided in Section 7-1-17 NMSA 1978 or if any person liable for tax pursuant to Section 7-1-63 NMSA 1978 neglects or refuses to pay after demand has been made, unless and only so long as
such a person is entitled to the protection afforded by a valid order of a United
States court entered pursuant to Section 362 or 1301 of Title 11 of the United States Code , as amended or renumbered, the amount of the tax shall be a lien in favor of the
state upon all property and rights to property of the person. B. The lien imposed by Subsection A of this section shall arise at the time both assessment
and demand, as provided in Section 7-1-17 NMSA 1978 , have been made or at the time demand has been made pursuant to Section 7-1-63 NMSA 1978 and shall continue until the liability for payment of the amount demanded is satisfied
or extinguished. C. As against any mortgagee, pledgee, purchaser, judgment creditor, person claiming
a lien under Sections 48-2-1 through 48-11-9 NMSA 1978 , lienor for value or other encumbrancer for value, the lien imposed by Subsection
A of this section shall not be considered to have arisen or have any effect whatever
until notice of the lien has been filed as provided in Section 7-1-38 NMSA 1978 .
Source: official New Mexico text · Last verified 2026-08-27
Frequently Asked Questions About New Mexico § 7-1-37
What does New Mexico Statutes Annotated § 7-1-37 cover?
Section 7-1-37 ("Assessment as lien") is part of the New Mexico Statutes Annotated, the codified statutory law of New Mexico. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite New Mexico § 7-1-37?
A common citation format is "New Mexico Statutes Annotated § 7-1-37" (New Mexico). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of New Mexico law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the New Mexico official source linked on this page or consult a licensed New Mexico attorney.
How does New Mexico § 7-1-37 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in New Mexico can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in New Mexico.