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Current as of May 06, 2021 | Updated by FindLaw Staff
Whenever any such land so sold has been heretofore or shall be hereafter struck off to the county, and has not been redeemed, and the duplicate tax sale certificate therefor has not been sold or assigned by the county, it shall be the duty of the county treasurer, upon application by the board of directors of such district, at any time after the expiration of the period of redemption provided by law, to execute and deliver a tax deed conveying said land to said district subject to a prior lien for all the taxes, interest, penalty and costs due thereon; provided that where such land has been sold for delinquent taxes under the provisions of Chapter 133 of the Session Laws of 1921, the provisions of Section 453 of said Chapter 133 shall be complied with before such deed shall be issued.
Cite this article: FindLaw.com - New Mexico Statutes Chapter 73. Special Districts § 73-13-20. Expiration of redemption period; tax deed to district; prior liens - last updated May 06, 2021 | https://codes.findlaw.com/nm/chapter-73-special-districts/nm-st-sect-73-13-20/
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