N.M. Admin. Code § 13.14.5.11 - ADDITIONAL TAX EXCEPTION
In those areas of New Mexico where there are taxes or assessments which may be a lien by law but are not filed for record with the county clerk's office by local custom or practice, and upon approval of the insurer, the following additional tax exception may be added to policies or commitments: "Any possible taxes or assessments which may be a lien by law but have not been filed for record in the office of the county clerk of _____________ county."
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