PocketLaw | New Mexico Statutes | Administration and Enforcement of

Administration and Enforcement of Property Taxes

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Applicability.

Investigative authority and powers.

Information reports.

Confidentiality of information.

Repealed.

Presumption of correctness.

Valuation date.

Section
7-38-7.1

Valuation date; tangible personal property; construction contractors.

Reporting of property for valuation; penalties for failure to report.

Section
7-38-8.1

Division to adopt regulations to require reporting of exempt property.

Description of property for property taxation purposes.

Section
7-38-10

Department may insure compliance with mapping and description of real property regulations by departmental installation of required system; reimbursement by county of costs incurred.

Section
7-38-11

Property reported in the wrong county.

Section
7-38-12

Property transfers; copies of documents to be furnished to assessor; penalty for violation.

Section
7-38-12.1

Residential property transfers; affidavit to be filed with assessor.

Section
7-38-12.2

Penalties.

Section
7-38-13

Statement of decrease in value of property subject to local valuation.

Section
7-38-14

Tabulation of construction permits; information required to be furnished to county assessors.

Section
7-38-15

Information on real property sold, purchased, contracted to be sold or purchased, or exchanged by governmental bodies to be sent to or obtained by the department; department to compile and send information to county assessors.

Section
7-38-16

Condemnation proceedings; duty of condemning authority to notify county assessor.

Section
7-38-17

Claiming exemptions; requirements; penalties.

Section
7-38-17.1

Presumption of nonresidential classification; declaration of residential classification.

Section
7-38-18

Publication of notice of certain provisions relating to reporting property for valuation and claiming of exemptions.

Section
7-38-19

Valuation records.

Section
7-38-20

County assessor and department to mail notices of valuation.

Section
7-38-20.1

Temporary provision; additional instructions to assessors and treasurers; special requirements for 2004 veteran exemption; newly eligible veterans.

Section
7-38-21

Protests; election of remedies.

Section
7-38-22

Protesting values, classification, allocation of values and denial of exemption determined by the division.

Section
7-38-23

Protest hearings; verbatim record; action by hearing officer; time limitations.

Section
7-38-24

Protesting values, classification, allocation of values and denial of exemption or limitation on increase in value determined by the county assessor.

Section
7-38-25

County valuation protests boards; creation; duties; funding.

Section
7-38-26

Scheduling of protest hearings.

Section
7-38-27

Protest hearings; verbatim record; action by county valuation protests board; time limitations.

Section
7-38-28

Appeals from orders of the hearing officer or county valuation protests boards.

Section
7-38-29

Retention of hearing records.

Section
7-38-30

Department to allocate and certify valuations to county assessors.

Section
7-38-31

County assessor to certify net taxable values to the department.

Section
7-38-32

Department to prepare a compilation of net taxable values to be used for budget making and rate setting.

Section
7-38-33

Department of finance and administration to set tax rates.

Section
7-38-34

Board of county commissioners to order imposition of the tax.

Section
7-38-35

Preparation of property tax schedule by assessor.

Section
7-38-36

Preparation and mailing of property tax bills.

Section
7-38-36.1

Administrative fee to be charged if property tax is less than five dollars ($5.00).

Section
7-38-36.2

Procedures to delay the mailing of property tax bills for counties for which a property tax levy is imposed at the November 2019 or 2021 regular local election to put the question of imposing or renewing a levy before the voters.

Section
7-38-37

Contents of property tax bill.

Section
7-38-38

Payment of property taxes; installment due dates; refund in cases of overpayments.

Section
7-38-38.1

Recipients of revenue produced through ad valorem levies required to pay counties administrative charge to offset collection costs.

Section
7-38-38.2

Prepayment of certain property tax installments; resolution by board of county commissioners.

Section
7-38-38.3

Optional prepayment of property taxes in monthly payments.

Section
7-38-39

Protesting values; claim for refund.

Section
7-38-40

Claims for refund; civil action.

Section
7-38-41

Protested property taxes; suspense fund; refunds; interest.

Section
7-38-42

Collection and receipt of and accounting for property taxes; application of receipts to delinquent taxes.

Section
7-38-43

Distribution of receipts from collected property taxes, penalties and interest.

Section
7-38-44

Special procedures for administration of taxes on personal property when probable removal of property from state will jeopardize collection of taxes.

Section
7-38-44.1

Special procedures for administration of taxes on real property divided or combined.

Section
7-38-45

Special provisions relating to administration of taxes on livestock.

Section
7-38-46

Delinquent property taxes.

Section
7-38-47

Property taxes are personal obligation of owner of property.

Section
7-38-48

Property taxes are a lien against real property from January 1; priorities; continuance of taxing process.

Section
7-38-49

Unpaid property taxes; imposition of interest.

Section
7-38-50

Delinquent taxes; civil penalties.

Section
7-38-51

Notification to property owner of delinquent property taxes.

Section
7-38-52

Notification to motor vehicle division of unpaid property taxes on manufactured homes; notice of filing constitutes lien on vehicle.

Section
7-38-53

Collection of delinquent property taxes on personal property; assertion of claim against personal property.

Section
7-38-54

Demand warrant; contents.

Section
7-38-55

Surrender of personal property; penalty for refusal.

Section
7-38-56

Release of personal property seized.

Section
7-38-57

Notice of sale of personal property.

Section
7-38-58

Personal property sale requirements.

Section
7-38-59

Certificates of sale; effect of certificates of sale.

Section
7-38-60

Notification to property owner of delinquent taxes.

Section
7-38-61

Real property taxes delinquent for more than two years; treasurer to prepare delinquency list; notation on property tax schedule.

Section
7-38-62

Authority of department to collect delinquent property taxes after receipt of tax delinquency list; allowing an authorized county treasurer to act as an agent of the department; use of penalties, interest and costs.

Section
7-38-63

Payment of delinquent taxes to the department; distribution.

Section
7-38-64

Repealed.

Section
7-38-65

Collection of delinquent taxes on real property; sale of real property.

Section
7-38-66

Sale of real property for delinquent taxes; notice of sale.

Section
7-38-67

Real property sale requirements.

Section
7-38-67.1

Sale of abandoned real property; notice of sale; requirements.

Section
7-38-68

Installment agreements.

Section
7-38-69

Distribution of amounts collected under installment agreements.

Section
7-38-70

Issuance of deeds as result of sale of real property for delinquent taxes; effect of deeds; limitation of action to challenge conveyance.

Section
7-38-71

Distribution of amounts received from sale of property.

Section
7-38-72

Notation on property tax schedule by county treasurer when property sold for delinquent taxes.

Section
7-38-73

Department of finance and administration to promulgate regulations regarding accounting for and distribution of property taxes collected.

Section
7-38-74

Officers and employees engaged in the administration of the property tax prohibited from buying property sold for delinquent property taxes; penalties for violation; sales of real property in violation declared void.

Section
7-38-75

Exception to property tax due date.

Section
7-38-76

Property subject to property taxation but omitted from property tax schedules in prior years.

Section
7-38-77

Authority to make changes in property tax schedule after its delivery to the county treasurer.

Section
7-38-77.1

Changes in property tax schedule ordered by the department of finance and administration.

Section
7-38-78

Action by property owner in district court to change property tax schedule.

Section
7-38-79

Changes in property tax schedule ordered by the division; action by the division in district court to enforce ordered changes.

Section
7-38-80

Changes in property tax schedules as result of treasurer's action, department order or court order; collection of any additional property taxes due as result; refund of property taxes paid erroneously.

Section
7-38-81

Limitation on actions for collection of property taxes; presumption of payment of property taxes after ten years.

Section
7-38-81.1

Limitation on actions for collection of any levy or assessment in the form of property taxes; presumption of payment after ten years.

Section
7-38-82

Duty of persons responsible for administration of property tax to ascertain the names of owners of property; use of term "unknown owner" prohibited except in certain cases; validity of procedures when name of owner is incorrect or unknown.

Section
7-38-83

Timeliness.

Section
7-38-84

Notices; mailing.

Section
7-38-85

Extension of deadlines; general provision.

Section
7-38-86

Extension of deadlines at request of property owners.

Section
7-38-87

Administrative regulations; promulgation; general provisions.

Section
7-38-88

Repealed.

Section
7-38-89

Validity of certain regulations; judicial review.

Section
7-38-90

Repealed.

Section
7-38-91

Repealed.

Section
7-38-92

Attempts to evade or defeat the property tax.

Section
7-38-93

Interference with the administration of the Property Tax Code.