New Mexico Statutes 73-8-30. [Application of general revenue laws.]
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The revenue laws of this state for the assessment, levy and collection of taxes on real estate for county purposes, except as herein modified, shall be applicable for the purposes of this act N.M. Stat. Ann. § 73-8-1 to 73-8-60 including the enforcement of penalties and forfeitures for delinquent taxes.