N.M. Stat. § 4-55A-23
Current through 2024, ch. 69
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.
NMS § 4-55A-23