New Mexico Code § 4-55A-23

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 county may accept a deed to the property subject to the
lien if the owner of the property tenders the deed to the county.
History: Laws 1980, ch. 91, § 23.

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