Section 3-51-24 - Lien for assessments. - New Mexico Statutes

3-51-24. Lien for assessments.

The amounts assessed pursuant to the Greater Municipality Parking Law [3-51-1 to 3-51-45 NMSA 1978] against each tract or parcel of real property, and the interest and penalties thereon, shall be a lien upon the property from the time of publication of the assessment ordinance coequal with the lien of taxes and prior and superior to all other liens, claims and titles, and no sale of the property to enforce any general taxes or other lien shall extinguish the lien of the assessment, nor shall the statute of limitations begin to run against the lien until after the last installment thereof shall become due.