New Mexico · Statutes

Article 38

110 sections

N.M. Stat. § 7-38-1Applicability.
N.M. Stat. § 7-38-2Investigative authority and powers.
N.M. Stat. § 7-38-3Information reports.
N.M. Stat. § 7-38-4Confidentiality of information.
N.M. Stat. § 7-38-5Repealed.Repealed
N.M. Stat. § 7-38-6Presumption of correctness.
N.M. Stat. § 7-38-7Valuation date.
N.M. Stat. § 7-38-7.1Valuation date; tangible personal property; construction
N.M. Stat. § 7-38-8Reporting of property for valuation; penalties for failure to
N.M. Stat. § 7-38-8.1Division to adopt regulations to require reporting of
N.M. Stat. § 7-38-9Description of property for property taxation purposes.
N.M. Stat. § 7-38-10Department may insure compliance with mapping and
N.M. Stat. § 7-38-11Property reported in the wrong county.
N.M. Stat. § 7-38-12Property transfers; copies of documents to be furnished to
N.M. Stat. § 7-38-12.1Residential property transfers; affidavit to be filed with
N.M. Stat. § 7-38-12.2Penalties.
N.M. Stat. § 7-38-13Statement of decrease in value of property subject to local
N.M. Stat. § 7-38-14Tabulation of construction permits; information required to
N.M. Stat. § 7-38-15Information on real property sold, purchased, contracted to
N.M. Stat. § 7-38-16Condemnation proceedings; duty of condemning authority
N.M. Stat. § 7-38-17Claiming exemptions; requirements; penalties.
N.M. Stat. § 7-38-17.1Presumption of nonresidential classification; declaration
N.M. Stat. § 7-38-18Publication of notice of certain provisions relating to
N.M. Stat. § 7-38-19Valuation records.
N.M. Stat. § 7-38-20County assessor and department to mail notices of
N.M. Stat. § 7-38-20.1Temporary provision; additional instructions to
N.M. Stat. § 7-38-21Protests; county-assessed property; election of remedies.
N.M. Stat. § 7-38-21.1Protests; state-assessed property; election of remedies.
N.M. Stat. § 7-38-22Protesting values, classification, allocation of values and
N.M. Stat. § 7-38-23Protest hearings; verbatim record; action by hearing
N.M. Stat. § 7-38-24Protesting values, classification, allocation of values and
N.M. Stat. § 7-38-25County valuation protests boards; creation; duties;
N.M. Stat. § 7-38-26Scheduling of protest hearings.
N.M. Stat. § 7-38-27Protest hearings; verbatim record; action by county
N.M. Stat. § 7-38-28Appeals from orders of the county valuation protests
N.M. Stat. § 7-38-28.1Appeals from decisions and orders of the hearing officer
N.M. Stat. § 7-38-29Retention of hearing records.
N.M. Stat. § 7-38-30Department to allocate and certify valuations to county
N.M. Stat. § 7-38-31County assessor to certify net taxable values to the
N.M. Stat. § 7-38-32Department to prepare a compilation of net taxable values
N.M. Stat. § 7-38-33Department of finance and administration to set tax rates.
N.M. Stat. § 7-38-34Board of county commissioners to order imposition of the
N.M. Stat. § 7-38-35Preparation of property tax schedule by assessor.
N.M. Stat. § 7-38-36Preparation and mailing of property tax bills.
N.M. Stat. § 7-38-36.1Administrative fee to be charged if property tax is less
N.M. Stat. § 7-38-36.2Procedures to delay the mailing of property tax bills for
N.M. Stat. § 7-38-37Contents of property tax bill.
N.M. Stat. § 7-38-38Payment of property taxes; installment due dates; refund
N.M. Stat. § 7-38-38.1Recipients of revenue produced through ad valorem
N.M. Stat. § 7-38-38.2Prepayment of certain property tax installments;
N.M. Stat. § 7-38-38.3Optional prepayment of property taxes in monthly
N.M. Stat. § 7-38-39Protesting values; claim for refund.
N.M. Stat. § 7-38-40Claims for refund; civil action.
N.M. Stat. § 7-38-41Protested property taxes; suspense fund; refunds; interest.
N.M. Stat. § 7-38-42Collection and receipt of and accounting for property
N.M. Stat. § 7-38-43Distribution of receipts from collected property taxes,
N.M. Stat. § 7-38-44Special procedures for administration of taxes on personal
N.M. Stat. § 7-38-44.1Special procedures for administration of taxes on real
N.M. Stat. § 7-38-45Special provisions relating to administration of taxes on
N.M. Stat. § 7-38-46Delinquent property taxes.
N.M. Stat. § 7-38-47Property taxes are personal obligation of owner of
N.M. Stat. § 7-38-48Property taxes are a lien against real property from
N.M. Stat. § 7-38-49Unpaid property taxes; imposition of interest.
N.M. Stat. § 7-38-50Delinquent taxes; civil penalties.
N.M. Stat. § 7-38-51Notification to property owner of delinquent property
N.M. Stat. § 7-38-52Notification to motor vehicle division of unpaid property
N.M. Stat. § 7-38-53Collection of delinquent property taxes on personal
N.M. Stat. § 7-38-54Demand warrant; contents.
N.M. Stat. § 7-38-55Surrender of personal property; penalty for refusal.
N.M. Stat. § 7-38-56Release of personal property seized.
N.M. Stat. § 7-38-57Notice of sale of personal property.
N.M. Stat. § 7-38-58Personal property sale requirements.
N.M. Stat. § 7-38-59Certificates of sale; effect of certificates of sale.
N.M. Stat. § 7-38-60Notification to property owner of delinquent taxes.
N.M. Stat. § 7-38-61Real property taxes delinquent for more than two years;
N.M. Stat. § 7-38-62Authority of department to collect delinquent property
N.M. Stat. § 7-38-63Payment of delinquent taxes to the department;
N.M. Stat. § 7-38-64Repealed.Repealed
N.M. Stat. § 7-38-65Collection of delinquent taxes on real property; sale of real
N.M. Stat. § 7-38-66Sale of real property for delinquent taxes; notice of sale.
N.M. Stat. § 7-38-67Real property sale requirements.
N.M. Stat. § 7-38-67.1Sale of abandoned real property; notice of sale;
N.M. Stat. § 7-38-68Installment agreements.
N.M. Stat. § 7-38-69Distribution of amounts collected under installment
N.M. Stat. § 7-38-70Issuance of deeds as result of sale of real property for
N.M. Stat. § 7-38-71Distribution of amounts received from sale of property.
N.M. Stat. § 7-38-72Notation on property tax schedule by county treasurer
N.M. Stat. § 7-38-73Department of finance and administration to promulgate
N.M. Stat. § 7-38-74Officers and employees engaged in the administration of
N.M. Stat. § 7-38-75Exception to property tax due date.
N.M. Stat. § 7-38-76Property subject to property taxation but omitted from
N.M. Stat. § 7-38-77Authority to make changes in property tax schedule after
N.M. Stat. § 7-38-77.1Changes in property tax schedule ordered by the
N.M. Stat. § 7-38-78Action by property owner in district court to change
N.M. Stat. § 7-38-79Changes in property tax schedule ordered by the division;
N.M. Stat. § 7-38-80Changes in property tax schedules as result of treasurer's
N.M. Stat. § 7-38-81Limitation on actions for collection of property taxes;
N.M. Stat. § 7-38-81.1Limitation on actions for collection of any levy or
N.M. Stat. § 7-38-82Duty of persons responsible for administration of property
N.M. Stat. § 7-38-83Timeliness.