New Mexico § 73-13-21 [Sale of land or water rights acquired through tax sale;

New Mexico Statutes

§ 73-13-21 — [Sale of land or water rights acquired through tax sale;

New Mexico § 73-13-21

Ch. 73Special Districts

Art. 13General Provisions Relating to Irrigation Districts

This text of New Mexico § 73-13-21 ([Sale of land or water rights acquired through tax sale;) 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. § 73-13-21 (2026).

Text

discharge of lien; recording.] It shall be the duty of said board of directors to sell said land or any part thereof or any water rights appurtenant thereto as soon as practicable for not less than the amount of such lien and to pay to the county treasurer the amount of said lien together with accrued interest and costs, and thereupon said treasurer shall issue and deliver to the district a receipt therefor, which shall discharge said taxes and merge said lien in the district and its successor in title, which receipt shall be entitled to be recorded in the real estate records of the county without acknowledgment.

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discharge of lien; recording.] It shall be the duty of said board of directors to sell said land or any part thereof or any water rights appurtenant thereto as soon as practicable for not less than the amount of such lien and to pay to the county treasurer the amount of said lien together with accrued interest and costs, and thereupon said treasurer shall issue and deliver to the district a receipt therefor, which shall discharge said taxes and merge said lien in the district and its successor in title, which receipt shall be entitled to be recorded in the real estate records of the county without acknowledgment.