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New Mexico Statutes Annotated 1978

38

Administration and Enforcement of Property Taxes

State of New Mexico

7-38-1Applicability 7-38-2Investigative authority and powers 7-38-3Information reports 7-38-4Confidentiality of information 7-38-5RepealedRepealed 7-38-6Presumption of correctness 7-38-7Valuation date 7-38-7.1Valuation date; tangible personal property; construction contractors 7-38-8Reporting of property for valuation; penalties for failure to report 7-38-8.1Division to adopt regulations to require reporting of exempt property 7-38-9Description of property for property taxation purposes 7-38-10Department may insure compliance with mapping and description of real property regulations by departmental installation of required system; reimbursement by county of costs incurred 7-38-11Property reported in the wrong county 7-38-12Property transfers; copies of documents to be furnished to assessor; penalty for violation 7-38-12.1Residential property transfers; affidavit to be filed with assessor 7-38-12.2Penalties 7-38-13Statement of decrease in value of property subject to local valuation 7-38-14Tabulation of construction permits; information required to be furnished to county assessors 7-38-15Information 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 7-38-16Condemnation proceedings; duty of condemning authority to notify county assessor 7-38-17Claiming exemptions; requirements; penalties 7-38-17.1Presumption of nonresidential classification; declaration of residential classification 7-38-18Publication of notice of certain provisions relating to reporting property for valuation and claiming of exemptions 7-38-19Valuation records 7-38-20County assessor and department to mail notices of valuation 7-38-20.1Temporary provision; additional instructions to assessors and treasurers; special requirements for 2004 veteran exemption; newly eligible veterans 7-38-21Protests; county-assessed property; election of remedies 7-38-21.1Protests; state-assessed property; election of remedies 7-38-22Protesting values, classification, allocation of values and denial of exemption determined by the department 7-38-23Protest hearings; verbatim record; action by hearing officer; time limitations 7-38-24Protesting values, classification, allocation of values and denial of exemption or limitation on increase in value determined by the county assessor 7-38-25County valuation protests boards; creation; duties; funding 7-38-26Scheduling of protest hearings 7-38-27Protest hearings; verbatim record; action by county valuation protests board; time limitations 7-38-28Appeals from orders of the county valuation protests boards 7-38-28.1Appeals from decisions and orders of the hearing officer of the administrative hearings office 7-38-29Retention of hearing records 7-38-30Department to allocate and certify valuations to county assessors 7-38-31County assessor to certify net taxable values to the department 7-38-32Department to prepare a compilation of net taxable values to be used for budget making and rate setting 7-38-33Department of finance and administration to set tax rates 7-38-34Board of county commissioners to order imposition of the tax 7-38-35Preparation of property tax schedule by assessor 7-38-36Preparation and mailing of property tax bills 7-38-36.1Administrative fee to be charged if property tax is less than five dollars ($5.00)7-38-36.2Procedures 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 7-38-37Contents of property tax bill 7-38-38Payment of property taxes; installment due dates; refund in cases of overpayments; rounding 7-38-38.1Recipients of revenue produced through ad valorem levies required to pay counties administrative charge to offset collection costs 7-38-38.2Prepayment of certain property tax installments; resolution by board of county commissioners 7-38-38.3Optional prepayment of property taxes in monthly payments 7-38-39Protesting values; claim for refund 7-38-40Claims for refund; civil action 7-38-41Protested property taxes; suspense fund; refunds; interest 7-38-42Collection and receipt of and accounting for property taxes; application of receipts to delinquent taxes 7-38-43Distribution of receipts from collected property taxes, penalties and interest 7-38-44Special procedures for administration of taxes on personal property when probable removal of property from state will jeopardize collection of taxes 7-38-44.1Special procedures for administration of taxes on real property divided or combined 7-38-45Special provisions relating to administration of taxes on livestock 7-38-46Delinquent property taxes 7-38-47Property taxes are personal obligation of owner of property 7-38-48Property taxes are a lien against real property from January 1; priorities; continuance of taxing process 7-38-49Unpaid property taxes; imposition of interest 7-38-50Delinquent taxes; civil penalties 7-38-51Notification to property owner of delinquent property taxes 7-38-52Notification to motor vehicle division of unpaid property taxes on manufactured homes; notice of filing constitutes lien on vehicle 7-38-53Collection of delinquent property taxes on personal property; assertion of claim against personal property 7-38-54Demand warrant; contents 7-38-55Surrender of personal property; penalty for refusal 7-38-56Release of personal property seized 7-38-57Notice of sale of personal property 7-38-58Personal property sale requirements 7-38-59Certificates of sale; effect of certificates of sale 7-38-60Notification to property owner of delinquent taxes 7-38-61Real property taxes delinquent for more than two years; treasurer to prepare delinquency list; notation on property tax schedule 7-38-62Authority 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 7-38-63Payment of delinquent taxes to the department; distribution 7-38-64RepealedRepealed 7-38-65Collection of delinquent taxes on real property; sale of real property 7-38-66Sale of real property for delinquent taxes; notice of sale 7-38-67Real property sale requirements 7-38-67.1Sale of abandoned real property; notice of sale; requirements 7-38-68Installment agreements 7-38-69Distribution of amounts collected under installment agreements 7-38-70Issuance of deeds as result of sale of real property for delinquent taxes; effect of deeds; limitation of action to challenge conveyance 7-38-71Distribution of amounts received from sale of property 7-38-72Notation on property tax schedule by county treasurer when property sold for delinquent taxes 7-38-73Department of finance and administration to promulgate regulations regarding accounting for and distribution of property taxes collected 7-38-74Officers 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 7-38-75Exception to property tax due date 7-38-76Property subject to property taxation but omitted from property tax schedules in prior years 7-38-77Authority to make changes in property tax schedule after its delivery to the county treasurer 7-38-77.1Changes in property tax schedule ordered by the department of finance and administration 7-38-78Action by property owner in district court to change property tax schedule 7-38-79Changes in property tax schedule ordered by the division; action by the division in district court to enforce ordered changes 7-38-80Changes 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 7-38-81Limitation on actions for collection of property taxes; presumption of payment of property taxes after ten years 7-38-81.1Limitation on actions for collection of any levy or assessment in the form of property taxes; presumption of payment after ten years 7-38-82Duty 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 7-38-83Timeliness 7-38-84Notices; mailing 7-38-85Extension of deadlines; general provision 7-38-86Extension of deadlines at request of property owners 7-38-87Administrative regulations; promulgation; general provisions 7-38-88RepealedRepealed 7-38-89Validity of certain regulations; judicial review 7-38-90RepealedRepealed 7-38-91RepealedRepealed 7-38-92Attempts to evade or defeat the property tax 7-38-93Interference with the administration of the Property Tax Code