Article
Administration and Enforcement of Property Taxes
- § 7-38-1 NMSA 1978— Applicability
- § 7-38-2 NMSA 1978— Investigative authority and powers
- § 7-38-3 NMSA 1978— Information reports
- § 7-38-4 NMSA 1978— Confidentiality of information
- § 7-38-5 NMSA 1978— Repealed
- § 7-38-6 NMSA 1978— Presumption of correctness
- § 7-38-7 NMSA 1978— Valuation date
- § 7-38-7.1 NMSA 1978— Valuation date; tangible personal property; construction contractors
- § 7-38-8 NMSA 1978— Reporting of property for valuation; penalties for failure to report
- § 7-38-8.1 NMSA 1978— Division to adopt regulations to require reporting of exempt property
- § 7-38-9 NMSA 1978— Description of property for property taxation purposes
- § 7-38-10 NMSA 1978— Department may insure compliance with mapping and description of real property regulations by departmental installation of required system; reimbursement by county of costs incurred
- § 7-38-11 NMSA 1978— Property reported in the wrong county
- § 7-38-12 NMSA 1978— Property transfers; copies of documents to be furnished to assessor; penalty for violation
- § 7-38-12.1 NMSA 1978— Residential property transfers; affidavit to be filed with assessor
- § 7-38-12.2 NMSA 1978— Penalties
- § 7-38-13 NMSA 1978— Statement of decrease in value of property subject to local valuation
- § 7-38-14 NMSA 1978— Tabulation of construction permits; information required to be furnished to county assessors
- § 7-38-15 NMSA 1978— 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
- § 7-38-16 NMSA 1978— Condemnation proceedings; duty of condemning authority to notify county assessor
- § 7-38-17 NMSA 1978— Claiming exemptions; requirements; penalties
- § 7-38-17.1 NMSA 1978— Presumption of nonresidential classification; declaration of residential classification
- § 7-38-18 NMSA 1978— Publication of notice of certain provisions relating to reporting property for valuation and claiming of exemptions
- § 7-38-19 NMSA 1978— Valuation records
- § 7-38-20 NMSA 1978— County assessor and department to mail notices of valuation
- § 7-38-20.1 NMSA 1978— Temporary provision; additional instructions to assessors and treasurers; special requirements for 2004 veteran exemption; newly eligible veterans
- § 7-38-21 NMSA 1978— Protests; county-assessed property; election of remedies
- § 7-38-21.1 NMSA 1978— Protests; state-assessed property; election of remedies
- § 7-38-22 NMSA 1978— Protesting values, classification, allocation of values and denial of exemption determined by the department
- § 7-38-23 NMSA 1978— Protest hearings; verbatim record; action by hearing officer; time limitations
- § 7-38-24 NMSA 1978— Protesting values, classification, allocation of values and denial of exemption or limitation on increase in value determined by the county assessor
- § 7-38-25 NMSA 1978— County valuation protests boards; creation; duties; funding
- § 7-38-26 NMSA 1978— Scheduling of protest hearings
- § 7-38-27 NMSA 1978— Protest hearings; verbatim record; action by county valuation protests board; time limitations
- § 7-38-28 NMSA 1978— Appeals from orders of the county valuation protests boards
- § 7-38-28.1 NMSA 1978— Appeals from decisions and orders of the hearing officer of the administrative hearings office
- § 7-38-29 NMSA 1978— Retention of hearing records
- § 7-38-30 NMSA 1978— Department to allocate and certify valuations to county assessors
- § 7-38-31 NMSA 1978— County assessor to certify net taxable values to the department
- § 7-38-32 NMSA 1978— Department to prepare a compilation of net taxable values to be used for budget making and rate setting
- § 7-38-33 NMSA 1978— Department of finance and administration to set tax rates
- § 7-38-34 NMSA 1978— Board of county commissioners to order imposition of the tax
- § 7-38-35 NMSA 1978— Preparation of property tax schedule by assessor
- § 7-38-36 NMSA 1978— Preparation and mailing of property tax bills
- § 7-38-36.1 NMSA 1978— Administrative fee to be charged if property tax is less than five dollars ($5.00)
- § 7-38-36.2 NMSA 1978— 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
- § 7-38-37 NMSA 1978— Contents of property tax bill
- § 7-38-38 NMSA 1978— Payment of property taxes; installment due dates; refund in cases of overpayments; rounding
- § 7-38-38.1 NMSA 1978— Recipients of revenue produced through ad valorem levies required to pay counties administrative charge to offset collection costs
- § 7-38-38.2 NMSA 1978— Prepayment of certain property tax installments; resolution by board of county commissioners
- § 7-38-38.3 NMSA 1978— Optional prepayment of property taxes in monthly payments
- § 7-38-39 NMSA 1978— Protesting values; claim for refund
- § 7-38-40 NMSA 1978— Claims for refund; civil action
- § 7-38-41 NMSA 1978— Protested property taxes; suspense fund; refunds; interest
- § 7-38-42 NMSA 1978— Collection and receipt of and accounting for property taxes; application of receipts to delinquent taxes
- § 7-38-43 NMSA 1978— Distribution of receipts from collected property taxes, penalties and interest
- § 7-38-44 NMSA 1978— Special procedures for administration of taxes on personal property when probable removal of property from state will jeopardize collection of taxes
- § 7-38-44.1 NMSA 1978— Special procedures for administration of taxes on real property divided or combined
- § 7-38-45 NMSA 1978— Special provisions relating to administration of taxes on livestock
- § 7-38-46 NMSA 1978— Delinquent property taxes
- § 7-38-47 NMSA 1978— Property taxes are personal obligation of owner of property
- § 7-38-48 NMSA 1978— Property taxes are a lien against real property from January 1; priorities; continuance of taxing process
- § 7-38-49 NMSA 1978— Unpaid property taxes; imposition of interest
- § 7-38-50 NMSA 1978— Delinquent taxes; civil penalties
- § 7-38-51 NMSA 1978— Notification to property owner of delinquent property taxes
- § 7-38-52 NMSA 1978— Notification to motor vehicle division of unpaid property taxes on manufactured homes; notice of filing constitutes lien on vehicle
- § 7-38-53 NMSA 1978— Collection of delinquent property taxes on personal property; assertion of claim against personal property
- § 7-38-54 NMSA 1978— Demand warrant; contents
- § 7-38-55 NMSA 1978— Surrender of personal property; penalty for refusal
- § 7-38-56 NMSA 1978— Release of personal property seized
- § 7-38-57 NMSA 1978— Notice of sale of personal property
- § 7-38-58 NMSA 1978— Personal property sale requirements
- § 7-38-59 NMSA 1978— Certificates of sale; effect of certificates of sale
- § 7-38-60 NMSA 1978— Notification to property owner of delinquent taxes
- § 7-38-61 NMSA 1978— Real property taxes delinquent for more than two years; treasurer to prepare delinquency list; notation on property tax schedule
- § 7-38-62 NMSA 1978— 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
- § 7-38-63 NMSA 1978— Payment of delinquent taxes to the department; distribution
- § 7-38-64 NMSA 1978— Repealed
- § 7-38-65 NMSA 1978— Collection of delinquent taxes on real property; sale of real property
- § 7-38-66 NMSA 1978— Sale of real property for delinquent taxes; notice of sale
- § 7-38-67 NMSA 1978— Real property sale requirements
- § 7-38-67.1 NMSA 1978— Sale of abandoned real property; notice of sale; requirements
- § 7-38-68 NMSA 1978— Installment agreements
- § 7-38-69 NMSA 1978— Distribution of amounts collected under installment agreements
- § 7-38-70 NMSA 1978— Issuance of deeds as result of sale of real property for delinquent taxes; effect of deeds; limitation of action to challenge conveyance
- § 7-38-71 NMSA 1978— Distribution of amounts received from sale of property
- § 7-38-72 NMSA 1978— Notation on property tax schedule by county treasurer when property sold for delinquent taxes
- § 7-38-73 NMSA 1978— Department of finance and administration to promulgate regulations regarding accounting for and distribution of property taxes collected
- § 7-38-74 NMSA 1978— 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
- § 7-38-75 NMSA 1978— Exception to property tax due date
- § 7-38-76 NMSA 1978— Property subject to property taxation but omitted from property tax schedules in prior years
- § 7-38-77 NMSA 1978— Authority to make changes in property tax schedule after its delivery to the county treasurer
- § 7-38-77.1 NMSA 1978— Changes in property tax schedule ordered by the department of finance and administration
- § 7-38-78 NMSA 1978— Action by property owner in district court to change property tax schedule
- § 7-38-79 NMSA 1978— Changes in property tax schedule ordered by the division; action by the division in district court to enforce ordered changes
- § 7-38-80 NMSA 1978— 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
- § 7-38-81 NMSA 1978— Limitation on actions for collection of property taxes; presumption of payment of property taxes after ten years
- § 7-38-81.1 NMSA 1978— Limitation on actions for collection of any levy or assessment in the form of property taxes; presumption of payment after ten years
- § 7-38-82 NMSA 1978— 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
- § 7-38-83 NMSA 1978— Timeliness
- § 7-38-84 NMSA 1978— Notices; mailing
- § 7-38-85 NMSA 1978— Extension of deadlines; general provision
- § 7-38-86 NMSA 1978— Extension of deadlines at request of property owners
- § 7-38-87 NMSA 1978— Administrative regulations; promulgation; general provisions
- § 7-38-88 NMSA 1978— Repealed
- § 7-38-89 NMSA 1978— Validity of certain regulations; judicial review
- § 7-38-90 NMSA 1978— Repealed
- § 7-38-91 NMSA 1978— Repealed
- § 7-38-92 NMSA 1978— Attempts to evade or defeat the property tax
- § 7-38-93 NMSA 1978— Interference with the administration of the Property Tax Code