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.
History: 1953 Comp., § 72-31-47, enacted by Laws 1973, ch. 258, § 87.
ANNOTATIONSCounty treasurer has no authority to enforce property tax lien. — A county treasurer does not have the authority to file suit to enforce a personal obligation of owners of real property for the collection of delinquent property taxes. The intent of the legislature is to place the authority to enforce the personal obligation provision of this section and the authority to proceed against property subject to a statutorily created tax lien in the taxation and revenue department only. Colfax Cnty. v. Angel Fire Corp., 1993-NMCA-015, 115 N.M. 146, 848 P.2d 532.
Delinquent taxes. — A personal judgment may be rendered against the owners of property for delinquent taxes. Cordova v. N.M. Taxation & Revenue Dep't., 2005-NMCA-009, 136 N.M. 713, 104 P.3d 1104.
Am. Jur. 2d, A.L.R. and C.J.S. references. — 72 Am. Jur. 2d State and Local Taxation § 836.
85 C.J.S. Taxation § 978.