Section 7. Definitions

[Reserved.] [8/31/96; 3.6.7.7 NMAC - Rn, 3 NMAC 6.7.7, 4/30/01] 3.6.7.8 TAXES IMPOSED UNDER THE PROPERTY TAX CODE - APPLICABILITY OF ADMINISTRATION AND ENFORCEMENT PROVISIONS: 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 impositions or levies of taxes on specific classes of property authorized by laws outside the Property Tax Code, special benefit assessments authorized by laws outside the Property Tax Code and to laws outside the Property Tax Code authorizing the imposition of levies to pay tort or workers compensation judgments but only to the extent that laws outside the Property Tax Code so provide. [3/23/83, 12/29/94, 8/31/96; 3.6.7.8 NMAC - Rn & A, 3 NMAC 6.7.8, 4/30/01] 3.6.7.9 INVESTIGATIVE AUTHORITY AND POWERS A. SUBPOENA POWER IN AID OF COUNTY ASSESSORS: the secretary may issue subpoenas for the purposes of determining whether property is subject to property taxation, its value and the amount of any property taxes due and in enforcing any statute administered by the division or administered by county officers under the supervision of the division regardless of whether it is the division or the county assessor who is charged by law with the responsibility to determine the value of the property in question. B. FAILURE TO PERMIT EXAMINATION OF RECORDS OR INSPECTION OF PROPERTY: Refusal by a property owner or the owner's authorized agent to permit lawful examinations of records or inspection of property pursuant to Subsection C of Section 7-38-2 NMSA 1978 may result in the issuance of subpoenas to require the production of records and to require persons to appear and testify under oath pursuant to Subsection A of Section 7-38-2 NMSA 1978. [3/23/83, 12/29/94, 8/31/96; 3.6.7.9 NMAC - Rn & A, 3 NMAC 6.7.9, 4/30/01] 3.6.7.10 INFORMATION REPORTS 3.6.7 NMAC 2 A ions of records or inspection of property pursuant to Subsection C of Section 7-38-2 NMSA 1978 may result in the issuance of subpoenas to require the production of records and to require persons to appear and testify under oath pursuant to Subsection A of Section 7-38-2 NMSA 1978. [3/23/83, 12/29/94, 8/31/96; 3.6.7.9 NMAC - Rn & A, 3 NMAC 6.7.9, 4/30/01] 3.6.7.10 INFORMATION REPORTS 3.6.7 NMAC 2 A. PROPERTY OWNER OR OWNER'S AUTHORIZED AGENT TO REPORT INFORMATION CONCERNING THE PROPERTY TO THE DIVISION OR THE COUNTY ASSESSOR: Upon the request of the department or the county assessor for establishing the value of property for property taxation purposes, any property owner or the owner's authorized representative shall report information concerning the property to the division or the county assessor at the times and in the manner requested. Refusal by a property owner or the owner's authorized agent to respond adequately to such a request for information may result in the issuance of subpoenas to require the production of records and to require persons to appear and testify under oath pursuant to Subsection A of Section 7-38-2 NMSA 1978. The reports required pursuant to this subsection shall be in addition to any reports otherwise required pursuant to the Property Tax Code. B. INFORMATION REPORTS FROM LESSORS: For the purposes of establishing or determining the value of property for property taxation purposes, the department may require in-state or out-of-state lessors of tangible personal property located in New Mexico to provide information reports to the division and to the county assessor of the county in which the property is located. Refusal to submit these reports may result in initiation of enforcement actions authorized under the Property Tax Code. [3/23/83, 12/29/94, 8/31/96; 3.6.7.10 NMAC - Rn & A, 3 NMAC 6.7.10, 4/30/01] 3.6.7.11 CONFIDENTIALITY OF INFORMATION A personal property located in New Mexico to provide information reports to the division and to the county assessor of the county in which the property is located. Refusal to submit these reports may result in initiation of enforcement actions authorized under the Property Tax Code. [3/23/83, 12/29/94, 8/31/96; 3.6.7.10 NMAC - Rn & A, 3 NMAC 6.7.10, 4/30/01] 3.6.7.11 CONFIDENTIALITY OF INFORMATION A. INSPECTION OF PUBLIC RECORDS LAW: The provisions of Section 7-38-4 NMSA 1978 constitute an exception to Section 14-2-1 NMSA 1978 which provides for the inspection of public records. B. REQUESTS FOR INFORMATION: All requests for information, including requests for information to be used for statistical purposes, which may lawfully be released by the department must conform to the requirements of the Inspection of Public Records Act. Requests must be sufficiently specific to identify the property or properties to which the request relates. C. INFORMATION WHICH MAY BE RELEASED BY THE DEPARTMENT: Pursuant to a request in compliance with Subsection B of 3.6.7.11 NMAC, any information associated with the property required by law to be contained in the valuation records may be released, except as provided otherwise by Subsection E of Section 7-38-19 NMSA 1978. [3/23/83, 12/29/94, 8/31/96; 3.6.7.11 NMAC - Rn & A, 3 NMAC 6.7.11, 4/30/01] 3.6.7.12 [RESERVED.]