New Mexico § 7-1-38 - Notice of lien
Full text of New Mexico New Mexico Statutes Annotated § 7-1-38 — Notice of lien, with citation guidance and answers to common questions.
§ 7-1-38. Notice of lien
A notice of the lien provided for in Section 7-1-37 NMSA 1978 may be recorded in any county in the state in the tax lien index established by Sections 48-1-1 through 48-1-7 NMSA 1978 and a copy thereof shall be sent to the taxpayer affected. Any county clerk to whom the notices are presented shall record them as requested
without charge. The notice of lien shall identify the taxpayer whose liability for taxes is sought
to be enforced and the date or approximate date on which the tax became due and shall
state that New Mexico claims a lien for the entire amount of tax asserted to be due,
including applicable interest and penalties. Recording of the notice of lien shall be effective as to all property and rights
to property of the taxpayer.
Source: official New Mexico text · Last verified 2026-08-27
Frequently Asked Questions About New Mexico § 7-1-38
What does New Mexico Statutes Annotated § 7-1-38 cover?
Section 7-1-38 ("Notice of 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 § 7-1-38?
A common citation format is "New Mexico Statutes Annotated § 7-1-38" (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 § 7-1-38 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.