New Mexico Statutes

N.M. Stat. § 7-38-53 (2026)

Collection of delinquent property taxes on personal

✓ current as of May 2026

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property; assertion of claim against personal property.
   A county treasurer may collect delinquent property taxes on personal property by
asserting a claim against the owner's personal property for which taxes are delinquent.
A claim shall be asserted by service of a demand warrant by the county treasurer, an
employee of his office designated by him or the county sheriff upon any person in
possession of the personal property subject to the claim.

History: 1953 Comp., § 72-31-53, enacted by Laws 1973, ch. 258, § 93.

Notes of Decisions

Cited in 3 cases (1 in the last 5 years), 1993–2021 · leading case: Colfax Cnty. v. Angel Fire Corp., 848 P.2d 532 (N.M. Ct. App. 1993).

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Colfax Cnty. v. Angel Fire Corp., 848 P.2d 532 (N.M. Ct. App. 1993). “See § 7-38-53 (a county treasurer may collect delinquent property taxes on personal property by asserting a claim against the owner’s personal property).”

Dona Ana Cnty. Treasurer v. Marcus (D.N.M. 2021). · cites it 2× “N.M. Stat. Ann. §§ 7-38-53 to 7-38-59. Not incidentally, this differential treatment explains why Debtor’s real property taxes have been paid but its personal property taxes have not: due to the tax lien on the real property, the real property taxes were paid “through the normal…”

Las Uvas Valley Dairies (Bankr. D.N.M. 2020). “permit the act to be done where the failure to act was the result of excusable 9 The Court has carefully reviewed the claim and its attachments and cannot find any mention of an unsecured priority claim for personal property taxes.”

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