18.1.2.230 Lien for Taxes.

(a) If a taxpayer fails to pay any taxes after demand or assessment by the Tax Office, the amount shall be a lien in favor of the Pueblo upon all property of the liable taxpayer.

(b) The lien shall arise at the time the demand or assessment is made, shall attach to all property then owned and thereafter acquired, and shall continue until the lien is satisfied or released, and shall be effective against all persons without notice.

(c) A lien may be required as a condition for granting an extension or stay of payment and shall arise according to the terms of the extension or stay.

(d) A lien issued pursuant to Section 1.23 shall have priority over all liens imposed by any government other than the Pueblo, regardless of the date of perfection. A lien shall be recorded with the Pueblo de San Ildefonso Tax Office.

(e) The lien shall be released upon payment upon payment of the entire liability of the taxpayer. Payment of any part of the liability shall reduce the amount of the lien by the amount paid.

(f) The Tax Office may in its discretion release liens on certain property without payment of all outstanding liabilities, for good cause.

(g) The Tax Office may foreclose upon any or all items of property subject to a lien for taxes by seizure and sale.