It shall be the duty of the body having authority to levy taxes within each county, to levy taxes provided in this act and it shall be the duty of all officials charged with the duty of collecting taxes to collect such taxes at the time and in the form and manner and with like interest and penalties as other taxes are collected and when collected to pay the same to the districts ordering its levy and collection, and the payment of such collections shall be made monthly to the treasurer of the district and paid into the depository thereof to the credit of the district. All taxes levied under this act, together with interest thereon and penalties for default in payment thereof, and all costs of collecting the same, shall, until paid, constitute a perpetual lien on and against the property taxed, and such lien shall be on a parity with the tax lien of general taxes. History: 1941 Comp., § 77-3418, enacted by Laws 1943, ch. 80, § 18; 1953 Comp., § 75-18-18. ANNOTATIONSCompiler's notes. — The term 'this act' means Laws 1943, Chapter 80, which appears as 73-21-1, 73-21-3 to 73-21-14, 73-21-16 to 73-21-26, 73-21-28 to 73-21-35 NMSA 1978. But see 73-21-2 NMSA 1978. Am. Jur. 2d, A.L.R. — The term 'this act' means Laws 1943, Chapter 80, which appears as 73-21-1, 73-21-3 to 73-21-14, 73-21-16 to 73-21-26, 73-21-28 to 73-21-35 NMSA 1978. But see 73-21-2 NMSA 1978. Am. Jur. 2d, A.L.R. and C.J.S. references. — 94 C.J.S. Waters § 243.
New Mexico Legal Code