Statutes > New Mexico Statutes > Chapter 7 - Taxation. > Article 1 - Administration, 7-1-1 through 7-1-82. > Section 7-1-43 - Sale of indivisible property.

Section 7-1-43 - Sale of indivisible property.

7-1-43. Sale of indivisible property.

If any property of the taxpayer subject to levy is not divisible so as to enable the secretary or the secretary's delegate by sale of a part thereof to raise the whole amount of the tax and expenses, the whole of the taxpayer's interest in the property shall be sold but is always subject to redemption before sale according to the provisions of Section 7-1-47 NMSA 1978.