The State of New Mexico is a self rendering state. According to Section 7-38-47 NMSA 1978, property taxes are a personal obligation of the property owner. The owner is still responsible for finding out about the tax and paying it. A personal judgment may be rendered against the owner for delinquent property taxes and any penalty and interest on the delinquent taxes. The sale or transfer of property after its valuation date does not free the former owner of personal liability for the property taxes imposed for that tax year.