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Repealed.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