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What gives the County Treasurer's Office the authority to cross into private property to serve a demand warrant for the delinquent taxes when the property owner is not home?

Section 7-38-53 NMSA 1978 of the Property Tax Code, a county treasurer has authority to collect delinquent property taxes on a mobile home (a/k/a personal property) by asserting a claim against the owner's personal property for which taxes are delinquent. To properly assert a claim, the county treasurer or an employee of the treasurer’s office, or the county sheriff must serve and post the demand warrant on the mobile home.

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