New Mexico Administrative Code

A. REQUIRED FORM AND INFORMATION AS TO PROPERTY TAX SCHEDULE: The tax schedule must be on a standard preprinted form, prepared and paid for by the county assessor and must be in a form prescribed by the director. Information required to be contained in the schedule is limited to …

A. REQUIRED FORM AND INFORMATION AS TO PROPERTY TAX BILL: The tax bill must on a standard preprinted form, prepared and paid for by the county treasurer and in form and content prescribed by the director. Any form other than the standard form prescribed by the director will be us…

A. PROTEST IS WAIVER OF RIGHT TO CLAIM FOR REFUND: The initiation of a protest under Section 7-38-22 or 7-38-24 NMSA 1978 constitutes an unconditional and irrevocable waiver of the right to claim for refund under Section 7-38-40 NMSA 1978. B. COUNTY TREASURER OR ASSESSOR REQUIRED…

8/31/96, unless a later date is cited at the end of a section, in which case the later date is the effective date.

A. JEOPARDY ASSESSMENT: Section 7-38-44 NMSA 1978 authorizes the secretary or the county assessor to issue a notice of valuation and a property tax bill simultaneously and immediately proceed to collect, by means of demand warrant pursuant to Section 7-38-54 NMSA 1978 the tax due…

If a property owner makes a timely protest but fails without reasonable justification to appear at the hearing, an order will be entered denying the protest, because no evidence has been presented, and declaring that, pursuant to statute, the property taxes involved are delinquen…

A. PENALTY IS IN ADDITION TO INTEREST BUT NOT COMPUTED ON INTEREST: The penalty provided for in Section 7-38-50 NMSA 1978 is in addition to any interest imposed pursuant to Section 7-38-49 NMSA 1978. The penalty is not computed on the interest accrued. B. MINIMUM PENALTY APPLICAB…

The objective of this part is to interpret, exemplify, implement and enforce the provisions of the Property Tax Code.

The notification of property owners that property taxes are delinquent shall be in substantially the following form and contain the following information. Additional information, including but not limited to, signature of the treasurer may be included in the form. NOTICE OF DELIN…

A. LIEN UPON MANUFACTURED HOMES - REQUIRED INFORMATION: In order to establish a security interest in and a lien upon the manufactured home, the copy of the notice of property tax delinquency must include both the location of the manufactured home and the complete vehicle identifi…

The certificate of sale shall be in substantially the following form: CERTIFICATE OF SALE This certificate of sale is issued pursuant to Section 7-38-59 NMSA 1978 and has the effect of a certificate of sale provided in that section. This certificate of sale is prima facie evidenc…

A. FORM OF NOTIFICATION TO PROPERTY OWNER OF TRANSFER OF DELINQUENT ACCOUNT: The notice of transfer of delinquent account shall be in substantially the following form but the form may contain additional information including, but not limited to, a statement as to the full amount …

[Reserved.]

A. INFORMATION TO BE CONTAINED IN THE TAX DELINQUENCY LIST: (1) The tax delinquency list for real property shall contain the following information: (a) The name and address of the real property owner and any other person to whom the tax bill was sent; (b) A description of the pro…

A. County treasurers are authorized by the department to act as the department's agent in accepting payments of taxes, penalties, interest and costs due on property shown on the tax delinquency list prepared in accordance with Section 7-38-61 NMSA 1978 after its receipt by the di…

A. CIRCUMSTANCES JUSTIFYING AN INSTALLMENT AGREEMENT: Installment agreements shall not be entered into if the taxpayer can obtain funds from any source to pay the liability, unless approval in writing by the director is obtained and such approval is supported by a written stateme…

A. The taxes imposed under the Property Tax Code are those taxes imposed pursuant to Article 37 of Chapter 7, NMSA 1978 and do not include taxes to which the provisions of Article 37 do not apply. B. The administration and enforcement provisions of this article apply to impositio…

A. EXPENSES OF SEIZURE AND SALE ARE IN ADDITION TO "COSTS": (1) The expenses of seizure and sale referred to in Section 7-38-67 NMSA 1978 are in addition to the "costs" referred to in Section 7-38-62 NMSA 1978 and may exceed those costs. Generally, the expenses of seizure and sal…

The phrase "officers or employees of the state or any of its political subdivisions engaged in the administration of the property tax" includes, but is not limited to, members of county valuation protests boards, county commissioners, county assessors and their employees, county …

A. VALUATION OF OMITTED PROPERTY: Omitted property shall be valued, on its discovery, at its value on January 1 of each tax year or years for which it was omitted from property tax schedules. B. OWNERSHIP OF OMITTED PROPERTY: Omitted property, real or personal, shall be valued, l…

If the correction by the county treasurer of name of the property owner or description of the property results in the property being exempt for a particular tax year or years by reason of provision of the New Mexico Constitution as implemented by a provision of the Property Tax C…