Section 55. Protest Hearing - Failure To Appear

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 delinquent. [3/23/83, 12/29/94, 8/31/96; 3.6.7.55 NMAC - Rn, 3 NMAC 6.7.55, 4/30/01] 3.6.7.56 [RESERVED.] [3.6.7.56 NMAC - Rn, 3 NMAC 6.7.56, 4/30/01] 3.6.7.57 [RESERVED.] [3.6.7.57 NMAC - Rn, 3 NMAC 6.7.57, 4/30/01] 3.6.7.58 [RESERVED.] [3.6.7.58 NMAC - Rn, 3 NMAC 6.7.58, 4/30/01] 3.6.7.59 DELINQUENT TAXES - CIVIL PENALTIES 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 APPLICABLE TO EACH INSTALLMENT OF TAXES AND EACH PROPERTY TAX BILL: The minimum penalty provided for in Section 7-38-50 NMSA 1978 is applicable to each of the equal installments of property taxes payable to the county treasurer pursuant to Section 7-38-38 NMSA 1978 in the event that each of the equal installments becomes delinquent. The minimum penalty is applicable to each property tax bill mailed by the county treasurer pursuant to Section 7-38-35 NMSA 1978. In the event that more than one bill is mailed to a single taxpayer and the property taxes set forth in those bills become delinquent, the minimum penalty applies to each bill which becomes delinquent. [3/23/83, 12/29/94, 8/31/96; 3.6.7.59 NMAC - Rn & A, 3 NMAC 6.7.59, 4/30/01] 3.6.7.60 FORM OF NOTIFICATION TO PROPERTY OWNER OF DELINQUENT PROPERTY TAXES: 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 , 8/31/96; 3.6.7.59 NMAC - Rn & A, 3 NMAC 6.7.59, 4/30/01] 3.6.7.60 FORM OF NOTIFICATION TO PROPERTY OWNER OF DELINQUENT PROPERTY TAXES: 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 DELINQUENT TAXES TO: (Name of property owner or any person other than the owner to whom the tax bill was sent) Your are hereby notified by the ___________________________ county treasurer that property taxes upon the following described property in the following amounts became delinquent on __________________________: Property description and code no. (include location, vehicle registration (“MH”) number and vehicle identification number if a manufactured home) ___________________________________________________________________________ ___________________________________________________________________________ ___________________________________________________________________________ ___________________________________________________________________________ ___________________________________________________________________________ Amount of tax due $____________ Interest due ____________ Penalty due ____________ Total amount due if paid ____________ 3.6.7 NMAC 17 (If not paid by ___________, additional interest and penalty will accrue.) INTEREST Pursuant to 7-38-49 NMSA 1978, if property taxes are not paid for any reason within thirty (30) days after the date they are due, interest on the unpaid taxes shall accrue from the thirtieth day after they are due until the date they are paid. Interest shall accrue at the rate of one percent (1%) a month or any fraction of a month ___________, additional interest and penalty will accrue.) INTEREST Pursuant to 7-38-49 NMSA 1978, if property taxes are not paid for any reason within thirty (30) days after the date they are due, interest on the unpaid taxes shall accrue from the thirtieth day after they are due until the date they are paid. Interest shall accrue at the rate of one percent (1%) a month or any fraction of a month. PENALTY Pursuant to 7-38-50 NMSA 1978, if property taxes become delinquent, a penalty of one percent (1%) of the delinquent taxes for each month or any portion of a month they remain unpaid shall be imposed, but the total penalty shall not exceed five percent (5%) of the delinquent taxes, except that, when the penalty determined under the foregoing provisions is less than five dollars ($5.00), the penalty to be imposed shall be five dollars ($5.00). A county may suspend for a particular tax year application of the minimum penalty requirements by resolution of its county commissioners adopted not later than September 1 of that tax year. If property taxes become delinquent because of an intent to defraud by the property owner, fifty percent (50%) of the property taxes due or fifty dollars ($50.00), whichever is greater, shall be added as a penalty. COLLECTION TRANSFERRED TO PROPERTY TAX DIVISION If the delinquent tax interest and penalties are not paid by July 1 of the year following the year in which the taxes have been delinquent for more than two years, this property will be placed on a tax delinquency list and forwarded to the property tax division for collection. REAL PROPERTY Pursuant to 7-38-65 NMSA 1978, if the property taxes due on real property are not paid within three (3) years from the date of delinquency, the real property will be sold and a deed issued by the property tax division of the New Mexico taxation and revenue department ars, this property will be placed on a tax delinquency list and forwarded to the property tax division for collection. REAL PROPERTY Pursuant to 7-38-65 NMSA 1978, if the property taxes due on real property are not paid within three (3) years from the date of delinquency, the real property will be sold and a deed issued by the property tax division of the New Mexico taxation and revenue department. PERSONAL PROPERTY Pursuant to 7-38-53 NMSA 1978, if property taxes due on personal property are not paid, the personal property may be seized and sold for taxes under authority of a demand warrant. Pursuant to 7-38-52 NMSA 1978, a copy of the delinquency notice of unpaid taxes on a manufactured home was sent to the motor vehicle division of the taxation and revenue department. Upon receipt and filing of the notice by the motor vehicle division, the unpaid taxes, penalty and interest constitute a security interest in and a lien on the vehicle in accordance with Section 66-3-204 NMSA 1978. [3/23/83, 12/29/94, 8/31/96; 3.6.7.60 NMAC - Rn & A, 3 NMAC 6.7.60, 4/30/01] 3.6.7.61 DELINQUENT TAXES - MANUFACTURED HOMES - NOTICE TO MOTOR VEHICLE DIVISION - NOTICE CONSTITUTES LIEN 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 identification number of the manufactured home. Notices of property tax delinquency on manufactured homes which do not contain the complete vehicle identification number do not contain sufficient information to establish whether or not a manufactured home is registered with the motor vehicle division. Therefore such notices will not be filed and will not constitute a security interest in and a lien upon the vehicle. B of the manufactured home. Notices of property tax delinquency on manufactured homes which do not contain the complete vehicle identification number do not contain sufficient information to establish whether or not a manufactured home is registered with the motor vehicle division. Therefore such notices will not be filed and will not constitute a security interest in and a lien upon the vehicle. B. TITLE TRANSFERS PRIOR TO DELINQUENCY: The receipt and filing by the motor vehicle division of the taxation and revenue department of a copy of the delinquency notice of unpaid taxes on a manufactured home constitutes a security interest in and a lien on the manufactured home in accordance with Section 66-3-204 NMSA 1978. The lien is a charge upon the manufactured home for the payment of the unpaid taxes, penalty and interest on the manufactured home, notwithstanding that the manufactured home changed ownership prior to the date of the delinquency. C. EFFECT OF LIEN: Pursuant to Section 66-3-204 NMSA 1978, from the date and time of receipt of the delinquency notice by the motor vehicle division of the taxation and revenue department, the unpaid taxes, penalty and interest certified by the county treasurer constitute a lien on and a security interest in the manufactured home on behalf of the state until paid. The lien is valid against holders of prior perfected security interests, attaching creditors and subsequent transferees, and when filed in accordance with Section 66-3-204 NMSA 1978 constitutes constructive notice of the lien claimed. [3/23/83, 12/29/94, 7/19/94, 8/31/96; 3.6.7.61 NMAC - Rn & A, 3 NMAC 6.7.61, 4/30/01] 3.6.7.62 [RESERVED.] 3.6.7 NMAC 18 [3.6.7.62 NMAC - Rn, 3 NMAC 6.7.62, 4/30/01] 3.6.7.63 [RESERVED.] [3.6.7.63 NMAC - Rn, 3 NMAC 6.7.63, 4/30/01] 3.6.7.64 [RESERVED.] [3.6.7.64 NMAC - Rn, 3 NMAC 6.7.64, 4/30/01] 3.6.7.65 [RESERVED.] [3.6.7.65 NMAC - Rn, 3 NMAC 6.7.65, 4/30/01] 3.6.7.66 [RESERVED.] [3.6.7.66 NMAC - Rn, 3 NMAC 6.7.66, 4/30/01] 3.6.7.67 [RESERVED.]