New Mexico Code § 3-33-27

Improvement district; acceptance of deed in lieu of foreclosure
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foreclosure.
In lieu of the foreclosure of a lien against any tract or parcel of land which is
delinquent in the payment of an assessment or installment of an assessment for a
period of more than one year, a municipality may accept a deed to the property subject
to the lien if the owner of the property tenders the deed to the municipality.
History: 1953 Comp., § 14-32-20, enacted by Laws 1965, ch. 300.

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