A. After the receipt of the tax delinquency list, the department has the responsibility and exclusive authority to take all action necessary to collect delinquent taxes shown on the list. This authority includes bringing collection actions in the district courts based upon the personal liability of the property owner for taxes as well as the actions authorized in the Property Tax Code for proceeding against the property subject to the tax for collection of delinquent taxes.
B. Payment of delinquent taxes listed and any penalty, interest or costs due in connection with those taxes shall be made to the department if occurring after the receipt by the department of the tax delinquency list; however, the department may authorize county treasurers to act as its agents in accepting payments of taxes, penalties, interest or costs due to the department, including payments made pursuant to an installment agreement authorized by Section 7-38-68 NMSA 1978.
C. Penalties, interest and costs due received by the department pursuant to Subsection B of this section shall be retained by the department for use, subject to appropriation by the legislature, in the administration of the Property Tax Code.
History: 1953 Comp., § 72-31-62, enacted by Laws 1973, ch. 258, § 102; 1990, ch. 22, § 5; 2015, ch. 44, § 1.
ANNOTATIONSThe 2015 amendment, effective July 1, 2015, allowed the taxation and revenue department to authorize county treasurers to act as agents of the department in accepting payments made pursuant to an installment agreement for the payment of delinquent property taxes; in the catchline, added "allowing an authorized county treasurer to act as an agent of the department"; designated the first two sentences of the section as Subsection A, designated the third sentence of the section as Subsection B, and designated the last sentence of the section as Subsection C; in Subsection B, added "to the department, including payments made pursuant to an installment agreement authorized by Section 7-38-68 NMSA 1978"; in Subsection C, after the first occurrence of "department", deleted "under" and added "pursuant to Subsection B of".
The 1990 amendment, effective May 16, 1990, added "use of penalties, interest and costs" in the catchline and added the final sentence.
Payment to county treasurer constitutes payment to state. — Timely payments of delinquent tax to the county treasurer constituted payment to the state since treasurer had apparent if not statutory authority to accept payment of delinquent taxes on property deeded to, but not yet sold by, the state. Tabet v. Campbell, 1984-NMSC-059, 101 N.M. 334, 681 P.2d 1111.