New Mexico Statutes
§ 7-38-47 — Property taxes are personal obligation of owner of
New Mexico § 7-38-47
This text of New Mexico § 7-38-47 (Property taxes are personal obligation of owner of) 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. § 7-38-47 (2026).
Text
property. Property taxes imposed are the personal obligation of the person owning the property on the date on which the property was subject to valuation for property taxation purposes and a personal judgment may be rendered against him for the payment of property taxes that are delinquent together with any penalty and interest on the delinquent taxes. The sale or transfer of property after its valuation date does not relieve the former owner of personal liability for the property taxes imposed for that tax year.
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Legislative History
1953 Comp., § 72-31-47, enacted by Laws 1973, ch. 258, § 87.
Nearby Sections
15
§ 7-1-1
Short title§ 7-1-11.1
Managed audits§ 7-1-11.2
Required audit notices§ 7-1-12
Identification of taxpayers§ 7-1-13.1
Method of payment of certain taxes due§ 7-1-13.2
Repealed§ 7-1-13.3
Repealed§ 7-1-13.4
Electronic payments; reversalsCite This Page — Counsel Stack
Bluebook (online)
New Mexico § 7-38-47, Counsel Stack Legal Research, https://law.counselstack.com/statute/nm/7-38-47.