New Mexico § 48-1-3 - Duties of filing officer
Full text of New Mexico New Mexico Statutes Annotated § 48-1-3 — Duties of filing officer, with citation guidance and answers to common questions.
§ 48-1-3. Duties of filing officer
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.
Source: official New Mexico text · Last verified 2026-08-27
Frequently Asked Questions About New Mexico § 48-1-3
What does New Mexico Statutes Annotated § 48-1-3 cover?
Section 48-1-3 ("Duties of filing officer") 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 § 48-1-3?
A common citation format is "New Mexico Statutes Annotated § 48-1-3" (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 § 48-1-3 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.