{"id":6954,"date":"2005-08-31T14:44:43","date_gmt":"2005-08-31T20:44:43","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=6954"},"modified":"2026-04-11T13:34:22","modified_gmt":"2026-04-11T19:34:22","slug":"sterling-kennedy","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2005\/08\/31\/sterling-kennedy\/","title":{"rendered":"Sterling Kennedy"},"content":{"rendered":"<p>[et_pb_section fb_built=&#8221;1&#8243; _builder_version=&#8221;4.7.0&#8243; _module_preset=&#8221;default&#8221;][et_pb_row _builder_version=&#8221;4.7.0&#8243; _module_preset=&#8221;default&#8221;][et_pb_column _builder_version=&#8221;4.7.0&#8243; _module_preset=&#8221;default&#8221; type=&#8221;4_4&#8243;][et_pb_text _builder_version=&#8221;4.7.0&#8243; _module_preset=&#8221;default&#8221; hover_enabled=&#8221;0&#8243; sticky_enabled=&#8221;0&#8243;]<\/p>\n<div class=\"blogDateTitleContainer\">\n<div class=\"blogDateTitle\">08\/31\/2005<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"https:\/\/realfile.tax.newmexico.gov\/05-17__sterling_kennedy.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">05-17<\/a><\/p>\n<p>In July 1997, the Department filed a tax lien on the taxpayer\u2019s property based on personal income tax assessments issued in 1992 and 1993. \u00a0In 2003, the taxpayer asked the Department to release the lien. \u00a0The Department refused, and the taxpayer protested, claiming that the lien should be released because Section 7-1-19 NMSA 1978 prevented the Department from taking any action to foreclose the tax lien. \u00a0The hearing officer denied the protest, finding that Section 7-1-39, rather than Section 7-1-19, sets out the statutory prerequisites for releasing or extinguishing tax liens.<\/p>\n<\/div>\n<p>[\/et_pb_text][et_pb_text _builder_version=&#8221;4.6.6&#8243; _module_preset=&#8221;default&#8221;]<\/p>\n<p><a href=\"\/all-nm-taxes\/tax-decisions-orders\/\">Back to Tax Decisions &amp; Orders<\/a><\/p>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>08\/31\/2005 05-17 In July 1997, the Department filed a tax lien on the taxpayer\u2019s property based on personal income tax assessments issued in 1992 and 1993. \u00a0In 2003, the taxpayer asked the Department to release the lien. \u00a0The Department refused, and the taxpayer protested, claiming that the lien should be released because Section 7-1-19 NMSA [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[43],"tags":[],"class_list":["post-6954","post","type-post","status-publish","format-standard","hentry","category-tax-decisions-orders"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Sterling Kennedy : All NM Taxes<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2005\/08\/31\/sterling-kennedy\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Sterling Kennedy : All NM 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