1. A. When any substantial part of the amount of tax due from a taxpayer is paid, the department shall immediately file, in the same manner in which a notice of lien was filed, and in the same records, a document completely or partially releasing the lien. The official to whom such a document is presented shall record the release of the lien without charge.
2. B. The department may file, in the same manner as the notice of lien was filed, a document releasing or partially releasing any lien filed in accordance with Section 7-1-38 NMSA 1978 when the filing of the lien was premature or did not follow requirements of law or when release or partial release would facilitate collection of taxes due. The official to whom the document is presented shall record the release of the lien without charge.
3. C. In all cases when a notice of lien for taxes, penalties and interest has been filed under Section 7-1-38 NMSA 1978 and a period of ten years has passed from the date the lien was filed, as shown on the notice of lien, the taxes, penalties and interest for which the lien is claimed shall be conclusively presumed to have been paid and the lien is thereby extinguished, with no further action by the department. No action shall be brought to enforce any lien extinguished in accordance with this subsection.

History: 1953 Comp., § 72-13-53, enacted by Laws 1965, ch. 248, § 41; 1972, ch. 73, § 1; 1979, ch. 144, § 34; 1985, ch. 58, § 1; 1986, ch. 20, § 21; 1997, ch. 67, § 4; 2013, ch. 214, § 1; 2025, ch. 130, § 34.

ANNOTATIONS

The 2025 amendment, effective July 1, 2025, clarified certain language related to the release of a tax lien; in Subsection A, after "shall record" deleted "it" and added "the release of the lien"; in Subsection B, after "shall record" deleted "it" and added "the release of the lien"; and in Subsection C, after "extinguished" added "with no further action by the department".

The 2013 amendment, effective June 14, 2013, removed the notice requirement of the expiration of tax liens; and in Subsection C, in the first sentence, after "presumed to have been paid", deleted "The county clerk shall enter in his records a notice including the words ‘canceled by act of legislature’".

The 1997 amendment, effective July 1, 1997, added Subsection B, redesignated former Subsection B as Subsection C, and made a minor stylistic change.

Am. Jur. 2d, A.L.R. and C.J.S. references. — 72 Am. Jur. 2d State and Local Taxation §§ 895, 896.

Effect of receiver's failure to discharge tax liens, 39 A.L.R. 1415.

Constitutionality, construction and application of statute permitting release of part of property subject to tax liens or special assessments, 100 A.L.R. 418.

Applicability of general statute of limitations to real estate tax lien foreclosure action, 59 A.L.R.2d 1144.

85 C.J.S. Taxation §§ 831 to 833.