New Mexico § 7-1-39 - Release or extinguishment of lien; limitation on actions to enforce lien
Full text of New Mexico New Mexico Statutes Annotated § 7-1-39 — Release or extinguishment of lien; limitation on actions to enforce lien, with citation guidance and answers to common questions.
§ 7-1-39. Release or extinguishment of lien; limitation on actions to enforce lien
A. When any substantial part of the amount of tax due from a taxpayer is paid, the
department shall immediately file, in the same county in which a notice of lien was
filed, and in the same records, a document completely or partially releasing the lien. The county clerk to whom such a document is presented shall record it without charge. B. The department may file, in the same county as the notice of lien was filed, a
document releasing or partially releasing any lien filed in accordance with Section 7-1-38 NMSA 1978 when the filing of the lien was premature or did not follow requirements of law or
when release or partial release would facilitate collection of taxes due. The county clerk to whom the document is presented shall record it without charge. C. In all cases when a notice of lien for taxes, penalties and interest has been filed
under Section 7-1-38 NMSA 1978 and a period of ten years has passed from the date the lien was filed, as shown on
the notice of lien, the taxes, penalties and interest for which the lien is claimed
shall be conclusively presumed to have been paid and the lien is thereby extinguished. No action shall be brought to enforce any lien extinguished in accordance with this
subsection.
Source: official New Mexico text · Last verified 2026-08-27
Frequently Asked Questions About New Mexico § 7-1-39
What does New Mexico Statutes Annotated § 7-1-39 cover?
Section 7-1-39 ("Release or extinguishment of lien; limitation on actions to enforce 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 § 7-1-39?
A common citation format is "New Mexico Statutes Annotated § 7-1-39" (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 § 7-1-39 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.