New Mexico § 66-3-204 - Property tax liens on manufactured homes; filing; effect
Full text of New Mexico New Mexico Statutes Annotated § 66-3-204 — Property tax liens on manufactured homes; filing; effect, with citation guidance and answers to common questions.
§ 66-3-204. Property tax liens on manufactured homes; filing; effect
A. Upon receipt of a notification of unpaid taxes on a manufactured home required
by Section 7-38-52 NMSA 1978 , the division shall file the notification and indicate on it the date and time of
receipt. It shall maintain an index and file of the notifications by vehicle registration
number. B. From the date and time of receipt of a notification, the unpaid taxes, penalty
and interest certified by the county treasurer constitute a lien on and a security
interest in the manufactured home on behalf of the state until paid. The lien is valid against holders of prior perfected security interests, attaching
creditors and subsequent transferees and when perfected by filing in accordance with
this section constitutes constructive notice of the lien claimed. When a lien is perfected under this section, the division shall send written notification
of the lien to all holders of prior perfected security interests as shown on the vehicle's
certificate of title. The notice shall be sent no later than ten days after the filing of the lien. C. Upon receipt of a certified notice from a county treasurer showing that the taxes,
penalty and interest for which a lien is claimed have been paid, the division shall
indicate in writing on the filed notification the fact of payment, shall attach the
notice of payment to the original notification, shall remove both documents from its
lien file to a separate file and shall make a written entry in its index indicating
the satisfaction of the lien. At the same time, it shall send written notification to the registered owner of
the manufactured home of the action it has taken.
Source: official New Mexico text · Last verified 2026-08-27
Frequently Asked Questions About New Mexico § 66-3-204
What does New Mexico Statutes Annotated § 66-3-204 cover?
Section 66-3-204 ("Property tax liens on manufactured homes; filing; effect") 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 § 66-3-204?
A common citation format is "New Mexico Statutes Annotated § 66-3-204" (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 § 66-3-204 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.