On or about October 1 of each year the Town Clerk shall certify to the governing body a list containing any delinquent assessment with penalty added for nonpayment of the assessment at the rate of 1% per month for any assessment confirmed by resolution provided in § 51.19, and describe the parcel of real estate to which the assessment is applicable. After the certified list is accepted by the governing body, the assessment shall be a lien, when processed, against the parcel of real estate and shall be processed as provided in NMSA §§ 3-36-2 and 3-36-5, or any successor provisions. Any such lien shall be a lien superior to all other liens except general property taxes upon the property so charged and a personal liability of the owner of the property so charged.
(Ord. 653, passed 9-14-2006; Am. Ord. 685, passed 12-14-11)