New Mexico Statutes

§ 3-38A-8 — Lien for hospitality fee; payment; certificate of liens

New Mexico § 3-38A-8
JurisdictionNew Mexico
Ch. 3Municipalities
Art. 38AHospitality Fee

This text of New Mexico § 3-38A-8 (Lien for hospitality fee; payment; certificate of liens) is published on Counsel Stack Legal Research, covering New Mexico primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
N.M. Stat. Ann. § 3-38A-8 (2026).

Text

(Repealed effective July 1, 2028.) A. The hospitality fee imposed by a municipality constitutes a lien in favor of that municipality upon the personal and real property of the proprietor providing tourist accommodations in that municipality. The lien may be enforced as provided in Sections 3-36-1 through 3-36-7 NMSA 1978. Priority of the lien shall be determined from the date of filing.

B.Under process or order of court, no person shall sell the property of any proprietor of a tourist accommodation without first ascertaining from the clerk or treasurer of the municipality in which the tourist accommodation is located the amount of any hospitality fee due the municipality. The hospitality fee due the municipality shall be paid from the proceeds of the sale before payment is made to the jud

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Legislative History

Laws 2003, ch. 417, § 8.

Nearby Sections

15
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Bluebook (online)
New Mexico § 3-38A-8, Counsel Stack Legal Research, https://law.counselstack.com/statute/nm/3/3-38A-8.