This article applies to the administration and enforcement of all taxes imposed under the Property Tax Code.
History: 1953 Comp., § 72-31-1, enacted by Laws 1973, ch. 258, § 41.
ANNOTATIONSUltimate responsibility for taxes rests upon property owner. — A review of New Mexico statutes pertaining to assessment and collection of taxes demonstrates that the ultimate responsibility for payment rests upon the property owner. Bailey v. Barranca, 1971-NMSC-074, 83 N.M. 90, 488 P.2d 725.
Duty on assessor where owner refuses to declare property. — In the event of a refusal of any person, owning or in control of any property, to declare the same as required, the duty then rests upon the assessor to make a true and complete list of the property. McKay v. Espinosa, 1958-NMSC-144, 65 N.M. 241, 335 P.2d 567.
Assumption is that owner made assessment. — Only when the owner fails to make a declaration of all his property is the assessor given the duty of supplying one for him. There being no evidence to the contrary, it will be assumed in compliance with the law that the questioned assessment was not made by the assessor but was actually made by the assessee. McKay v. Espinosa, 1958-NMSC-144, 65 N.M. 241, 335 P.2d 567.
Law reviews. — For comment, "Coal Taxation in the Western States: The Need for a Regional Tax Policy," see 16 Nat. Resources J. 415 (1976).
For 1986-88 survey of New Mexico law of real property, 19 N.M.L. Rev. 751 (1990).