§ 23-02-123. Lien for occupancy tax; payment; certificate of liens.

(a)

The occupancy tax imposed by the city constitutes a lien in favor of the city upon the personal and real property of the vendor providing lodgings in the city. The lien may be enforced as provided in sections 3-36-1 through 3-36-7 NMSA 1978. Priority of the lien shall be determined from the date of filing.

(b)

Under process or order of court, no person shall sell the property of any vendor without first ascertaining from the clerk or treasurer of the municipality in which the vendor is located the amount of any occupancy tax due the municipality. Any occupancy tax due the city shall be paid from the proceeds of the sale before payment is made to the judgment creditor or any other person with a claim on the sale proceeds.

(c)

The clerk of the municipality shall furnish to any person applying for such a certificate written evidence showing the amount of all liens in the records of the municipality against any vendor pursuant to chapter 3, article 38 NMSA 1978.

(Ord. No. 1376, § 3, 8-10-10)