New Mexico § 73-11-44 [Tax deed issued by assessor-collector; form; effect.]

New Mexico Statutes

§ 73-11-44 — [Tax deed issued by assessor-collector; form; effect.]

New Mexico § 73-11-44

Ch. 73Special Districts

Art. 11Irrigation Districts Cooperating with United States

This text of New Mexico § 73-11-44 ([Tax deed issued by assessor-collector; form; effect.]) 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. § 73-11-44 (2026).

Text

At any time after the expiration of the term of three years from the date of the tax sale certificate where the property has not been redeemed on demand of the holder of the tax sale certificate, presentation thereof to the assessor-collector, payment of the fee of one dollar [($1.00)], the assessor-collector shall execute and deliver to said person a tax deed for said property, said deed shall vest in the grantee, his heirs, successors and assigns, a perfect and complete title, in fee simple, to said premises, free and clear of all liens and encumbrances, except taxes, levies and assessments of the district levied thereon prior, or subsequent to the year for which the same was sold, and county, state and municipal taxes, which deed shall be substantially in the following form: TAX DEED No

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At any time after the expiration of the term of three years from the date of the tax sale certificate where the property has not been redeemed on demand of the holder of the tax sale certificate, presentation thereof to the assessor-collector, payment of the fee of one dollar [($1.00)], the assessor-collector shall execute and deliver to said person a tax deed for said property, said deed shall vest in the grantee, his heirs, successors and assigns, a perfect and complete title, in fee simple, to said premises, free and clear of all liens and encumbrances, except taxes, levies and assessments of the district levied thereon prior, or subsequent to the year for which the same was sold, and county, state and municipal taxes, which deed shall be substantially in the following form: TAX DEED No. ________ State of New Mexico County of _____________ _____________ district of the State of New Mexico, does hereby grant, bargain, sell and convey unto _____________, his heirs and assigns (and successors) forever, the following described property, situate in the County of _____________, State of New Mexico, to wit: (description of property). TO HAVE AND TO HOLD said property and its appurtenances unto the grantee, his heirs, executors, administrators, successors and assigns forever. Dated this _______ day of _______ 19___ _________________________________ Assessor-Collector of the _____________________ Irrigation District of New Mexico. An assessor-collector may include more than one parcel of land in a deed executed and delivered to any person or persons holding more than one certificate of sale, and the assessor-collector shall be entitled to a fee of one dollar [($1.00)] to be paid by the grantee, and any tax deed so issued shall estop all parties from raising any objection thereto, except that the taxes, levies and assessments have been paid or that the real estate was not liable to such tax, levy and assessments.