New Mexico § 48-1-1 - Federal lien; place of filing
Full text of New Mexico New Mexico Statutes Annotated § 48-1-1 — Federal lien; place of filing, with citation guidance and answers to common questions.
§ 48-1-1. Federal lien; place of filing
A. Notices of liens upon real property for taxes and other obligations payable to
the United States and certificates and notices affecting the liens shall be recorded
in the office of the county clerk of the county in which the real property subject
to a federal lien is situated. B. Notices of liens upon personal property for taxes and other obligations payable
to the United States and certificates and notices affecting the liens shall be recorded
in the office of the county clerk of the county where the property owner resides at
the time of recording the notice of lien.
Source: official New Mexico text · Last verified 2026-08-27
Frequently Asked Questions About New Mexico § 48-1-1
What does New Mexico Statutes Annotated § 48-1-1 cover?
Section 48-1-1 ("Federal lien; place of filing") 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 § 48-1-1?
A common citation format is "New Mexico Statutes Annotated § 48-1-1" (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 § 48-1-1 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.