A. The business license fee constitutes a lien in favor of the municipality upon the personal property of the business. The lien may be enforced as provided in Sections 3- 36-1 through 3-36-7 N.M. Stat. Ann..

Terms Used In New Mexico Statutes 3-38-6

  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Personal property: All property that is not real property.

B. Under process or order of court, no person shall sell the property of any business without first ascertaining from the clerk or treasurer of the municipality in which the business is located the amount of any business license fee due the municipality. Any business license fee due the municipality shall be paid from the proceeds of the sale before payment is made to the judgment creditor or other person at whose instance such sale is had.

C. The municipal clerk or treasurer shall furnish to any person applying for a certificate, a certificate showing the amount of all liens on record in the records of the municipality against any business coming under the provisions of N.M. Stat. Ann. Chapter 3, Article 38.