It shall not be the duty of the sheriff or appraisers to ascertain the amount of liens or encumbrances, but either party may furnish the sheriff with a list thereof, with the amount and nature of each. History: Laws 1856-1857, p. 66; C.L. 1865, ch. 34, § 25; C.L. 1884, § 2176; C.L. 1897, § 3124; Code 1915, § 2207; C.S. 1929, § 46-118; 1941 Comp., § 21-210; 1953 Comp., § 24-2-10. Bracketed material. — The bracketed material was inserted by the compiler and is not part of the law. Appraiser's duty. — Although neither the sheriff nor the appraisers were required to ascertain the amount of prior liens or encumbrances in arriving at the cash value of the land, the appraisers were charged with the duty of deducting all known liens and encumbrances in determining the cash value of the land. Columbus Elec. Coop. v. Brown , 1966-NMSC-221, 77 N.M. 102, 419 P.2d 757.
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