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New Mexico Administrative Code

Part 7

Administrative Provisions

State of New Mexico

1Issuing Agency 2Scope 3Statutory Authority 4Duration 5Effective Date 6Objective 7Definitions 8Taxes Imposed under the Property Tax Code - Applicability of Administration and Enforcement Provisions 9Investigative Authority and Powers 10Information Reports 11Confidentiality of Information 12ReservedRepealed 13Effect of the Presumption of Correctness 14Valuation Date 15Reporting of Property for Valuation - Penalties for Failure to Report 16Property Owned by Nongovernmental Entities - Presumption of Taxability - Claiming of Exemption 17Description of Property for Property Taxation Purposes 18Installation of Required System by Department 19ReservedRepealed 20ReservedRepealed 21Statement of Decrease in Value 22ReservedRepealed 23ReservedRepealed 24Property Acquired by the State by Outright Purchase or Trade 25Claiming Exemptions - Requirements - Penalties 26ReservedRepealed 27Publication of Notice Relating to Reporting Property for Valuation and Claiming Exemptions 28Veterans Exemption from Registration Fee for a Motor Vehicle 29Form of Notice of Value 30Time of Election of Remedies 31Protesting Values, Classification, Allocation of Values and Denial of Exemptions Determined by the Department 32Protest Hearings - Valuation Determined by Department 33Protesting Values, Classification, Allocation of Values and Denial of Exemptions Determined by the County Assessor 34County Valuation Protests Boards 35ReservedRepealed 36Protest Hearings - Valuation Determined by County Assessor 37Appeal of County Valuation Protests Board Decision 38ReservedRepealed 39ReservedRepealed 40ReservedRepealed 41ReservedRepealed 42ReservedRepealed 43ReservedRepealed 44Preparation of Property Tax Schedule by Assessor 45ReservedRepealed 46Contents of Property Tax Bill 47ReservedRepealed 48ReservedRepealed 49Claims for Refund - Civil Action 50ReservedRepealed 51ReservedRepealed 52ReservedRepealed 53Personal Property - Jeopardy Assessments 54ReservedRepealed 55Protest Hearing - Failure to Appear 56ReservedRepealed 57ReservedRepealed 58ReservedRepealed 59Delinquent Taxes - Civil Penalties 60Form of Notification to Property Owner of Delinquent Property Taxes 61Delinquent Taxes - Manufactured Homes - Notice to Motor Vehicle Division - Notice Constitutes Lien 62ReservedRepealed 63ReservedRepealed 64ReservedRepealed 65ReservedRepealed 66ReservedRepealed 67ReservedRepealed 68Certificate of Sale 69Notification to Property Owner of Delinquent Taxes 70Property Taxes Delinquent for More Than Two Years - Treasurer to Prepare Delinquency List 71County Treasurers Are Authorized to Act as Agent for the Department in Accepting Payments 72ReservedRepealed 73ReservedRepealed 74ReservedRepealed 75ReservedRepealed 76ReservedRepealed 77Installment Agreements 78ReservedRepealed 79ReservedRepealed 80Distribution of Amounts Received from Sale of Property 81ReservedRepealed 82ReservedRepealed 83“Officers or Employees of the State or Any of Its Political Subdivisions Engaged in the Administration of the Property Tax” Defined 84ReservedRepealed 85Property Subject to Taxation but Omitted from Property Tax Schedules in Prior Years 86Exemption Resulting from Correction of Obvious Clerical Error 87County Treasurer Required to Forward Copies of Petitions for Correction of Errors Served on Them to the Division 88Order by the Department - Protest Remedy