New Mexico · Statutes

Article 38

210 sections

N.M. Stat. § 7-38-1§ 7-38-1. Applicability
N.M. Stat. § 7-38-1§ 7-38-1. Applicability
N.M. Stat. § 7-38-2§ 7-38-2. Investigative authority and powers
N.M. Stat. § 7-38-2§ 7-38-2. Investigative authority and powers
N.M. Stat. § 7-38-3§ 7-38-3. Information reports
N.M. Stat. § 7-38-3§ 7-38-3. Information reports
N.M. Stat. § 7-38-4§ 7-38-4. Confidentiality of information
N.M. Stat. § 7-38-4§ 7-38-4. Confidentiality of information
N.M. Stat. § 7-38-6§ 7-38-6. Presumption of correctness
N.M. Stat. § 7-38-6§ 7-38-6. Presumption of correctness
N.M. Stat. § 7-38-7§ 7-38-7. Valuation date
N.M. Stat. § 7-38-7§ 7-38-7. Valuation date
N.M. Stat. § 7-38-7.1§ 7-38-7.1. Valuation date; tangible personal property; construction contractors
N.M. Stat. § 7-38-7.1§ 7-38-7.1. Valuation date; tangible personal property; construction contractors
N.M. Stat. § 7-38-8§ 7-38-8. Reporting of property for valuation; penalties for failure to report
N.M. Stat. § 7-38-8§ 7-38-8. Reporting of property for valuation; penalties for failure to report
N.M. Stat. § 7-38-8.1§ 7-38-8.1. Division to adopt regulations to require reporting of exempt property
N.M. Stat. § 7-38-8.1§ 7-38-8.1. Division to adopt regulations to require reporting of exempt property
N.M. Stat. § 7-38-9§ 7-38-9. Description of property for property taxation purposes
N.M. Stat. § 7-38-9§ 7-38-9. Description of property for property taxation purposes
N.M. Stat. § 7-38-10§ 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
N.M. Stat. § 7-38-10§ 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
N.M. Stat. § 7-38-11§ 7-38-11. Property reported in the wrong county
N.M. Stat. § 7-38-11§ 7-38-11. Property reported in the wrong county
N.M. Stat. § 7-38-12§ 7-38-12. Property transfers; copies of documents to be furnished to assessor; penalty for violation
N.M. Stat. § 7-38-12§ 7-38-12. Property transfers; copies of documents to be furnished to assessor; penalty for violation
N.M. Stat. § 7-38-12.1§ 7-38-12.1. Residential property transfers; affidavit to be filed with assessor
N.M. Stat. § 7-38-12.1§ 7-38-12.1. Residential property transfers; affidavit to be filed with assessor
N.M. Stat. § 7-38-12.2§ 7-38-12.2. Penalties
N.M. Stat. § 7-38-12.2§ 7-38-12.2. Penalties
N.M. Stat. § 7-38-13§ 7-38-13. Statement of decrease in value of property subject to local valuation
N.M. Stat. § 7-38-13§ 7-38-13. Statement of decrease in value of property subject to local valuation
N.M. Stat. § 7-38-14§ 7-38-14. Tabulation of construction permits; information required to be furnished to county assessors
N.M. Stat. § 7-38-14§ 7-38-14. Tabulation of construction permits; information required to be furnished to county assessors
N.M. Stat. § 7-38-15§ 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
N.M. Stat. § 7-38-15§ 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
N.M. Stat. § 7-38-16§ 7-38-16. Condemnation proceedings; duty of condemning authority to notify county assessor
N.M. Stat. § 7-38-16§ 7-38-16. Condemnation proceedings; duty of condemning authority to notify county assessor
N.M. Stat. § 7-38-17§ 7-38-17. Claiming exemptions; requirements; penalties
N.M. Stat. § 7-38-17§ 7-38-17. Claiming exemptions; requirements; penalties
N.M. Stat. § 7-38-17.1§ 7-38-17.1. Presumption of nonresidential classification; declaration of residential classification
N.M. Stat. § 7-38-17.1§ 7-38-17.1. Presumption of nonresidential classification; declaration of residential classification
N.M. Stat. § 7-38-18§ 7-38-18. Publication of notice of certain provisions relating to reporting property for valuation and claiming of exemptions
N.M. Stat. § 7-38-18§ 7-38-18. Publication of notice of certain provisions relating to reporting property for valuation and claiming of exemptions
N.M. Stat. § 7-38-19§ 7-38-19. Valuation records
N.M. Stat. § 7-38-19§ 7-38-19. Valuation records
N.M. Stat. § 7-38-20§ 7-38-20. County assessor and department to mail notices of valuation
N.M. Stat. § 7-38-20§ 7-38-20. County assessor and department to mail notices of valuation
N.M. Stat. § 7-38-20.1§ 7-38-20.1. Temporary provision; additional instructions to assessors and treasurers; special requirements for 2004 veteran exemption; newly eligible veterans
N.M. Stat. § 7-38-20.1§ 7-38-20.1. Temporary provision; additional instructions to assessors and treasurers; special requirements for 2004 veteran exemption; newly eligible veterans
N.M. Stat. § 7-38-21§ 7-38-21. Protests; county-assessed property; election of remedies
N.M. Stat. § 7-38-21§ 7-38-21. Protests; county-assessed property; election of remedies
N.M. Stat. § 7-38-21.1§ 7-38-21.1. Protests; state-assessed property; election of remedies
N.M. Stat. § 7-38-21.1§ 7-38-21.1. Protests; state-assessed property; election of remedies
N.M. Stat. § 7-38-22§ 7-38-22. Protesting values, classification, allocation of values and denial of exemption determined by the department
N.M. Stat. § 7-38-22§ 7-38-22. Protesting values, classification, allocation of values and denial of exemption determined by the department
N.M. Stat. § 7-38-23§ 7-38-23. Protest hearings; verbatim record; action by hearing officer; time limitations
N.M. Stat. § 7-38-23§ 7-38-23. Protest hearings; verbatim record; action by hearing officer; time limitations
N.M. Stat. § 7-38-24§ 7-38-24. Protesting values, classification, allocation of values and denial of exemption or limitation on increase in value determined by the county assessor
N.M. Stat. § 7-38-24§ 7-38-24. Protesting values, classification, allocation of values and denial of exemption or limitation on increase in value determined by the county assessor
N.M. Stat. § 7-38-25§ 7-38-25. County valuation protests boards; creation; duties; funding
N.M. Stat. § 7-38-25§ 7-38-25. County valuation protests boards; creation; duties; funding
N.M. Stat. § 7-38-26§ 7-38-26. Scheduling of protest hearings
N.M. Stat. § 7-38-26§ 7-38-26. Scheduling of protest hearings
N.M. Stat. § 7-38-27§ 7-38-27. Protest hearings; verbatim record; action by county valuation protests board; time limitations
N.M. Stat. § 7-38-27§ 7-38-27. Protest hearings; verbatim record; action by county valuation protests board; time limitations
N.M. Stat. § 7-38-28§ 7-38-28. Appeals from orders of the county valuation protests boards
N.M. Stat. § 7-38-28§ 7-38-28. Appeals from orders of the county valuation protests boards
N.M. Stat. § 7-38-28.1§ 7-38-28.1. Appeals from decisions and orders of the hearing officer of the administrative hearings office
N.M. Stat. § 7-38-28.1§ 7-38-28.1. Appeals from decisions and orders of the hearing officer of the administrative hearings office
N.M. Stat. § 7-38-29§ 7-38-29. Retention of hearing records
N.M. Stat. § 7-38-29§ 7-38-29. Retention of hearing records
N.M. Stat. § 7-38-30§ 7-38-30. Department to allocate and certify valuations to county assessors
N.M. Stat. § 7-38-30§ 7-38-30. Department to allocate and certify valuations to county assessors
N.M. Stat. § 7-38-31§ 7-38-31. County assessor to certify net taxable values to the department
N.M. Stat. § 7-38-31§ 7-38-31. County assessor to certify net taxable values to the department
N.M. Stat. § 7-38-32§ 7-38-32. Department to prepare a compilation of net taxable values to be used for budget making and rate setting
N.M. Stat. § 7-38-32§ 7-38-32. Department to prepare a compilation of net taxable values to be used for budget making and rate setting
N.M. Stat. § 7-38-33§ 7-38-33. Department of finance and administration to set tax rates
N.M. Stat. § 7-38-33§ 7-38-33. Department of finance and administration to set tax rates
N.M. Stat. § 7-38-34§ 7-38-34. Board of county commissioners to order imposition of the tax
N.M. Stat. § 7-38-34§ 7-38-34. Board of county commissioners to order imposition of the tax
N.M. Stat. § 7-38-35§ 7-38-35. Preparation of property tax schedule by assessor
N.M. Stat. § 7-38-35§ 7-38-35. Preparation of property tax schedule by assessor
N.M. Stat. § 7-38-36§ 7-38-36. Preparation and mailing of property tax bills
N.M. Stat. § 7-38-36§ 7-38-36. Preparation and mailing of property tax bills
N.M. Stat. § 7-38-36.1§ 7-38-36.1. Administrative fee to be charged if property tax is less than five dollars ($5.00)
N.M. Stat. § 7-38-36.1§ 7-38-36.1. Administrative fee to be charged if property tax is less than five dollars ($5.00)
N.M. Stat. § 7-38-36.2§ 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
N.M. Stat. § 7-38-36.2§ 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
N.M. Stat. § 7-38-37§ 7-38-37. Contents of property tax bill
N.M. Stat. § 7-38-37§ 7-38-37. Contents of property tax bill
N.M. Stat. § 7-38-38§ 7-38-38. Payment of property taxes; installment due dates; refund in cases of overpayments
N.M. Stat. § 7-38-38§ 7-38-38. Payment of property taxes; installment due dates; refund in cases of overpayments
N.M. Stat. § 7-38-38.1§ 7-38-38.1. Recipients of revenue produced through ad valorem levies required to pay counties administrative charge to offset collection costs
N.M. Stat. § 7-38-38.1§ 7-38-38.1. Recipients of revenue produced through ad valorem levies required to pay counties administrative charge to offset collection costs
N.M. Stat. § 7-38-38.2§ 7-38-38.2. Prepayment of certain property tax installments; resolution by board of county commissioners
N.M. Stat. § 7-38-38.2§ 7-38-38.2. Prepayment of certain property tax installments; resolution by board of county commissioners
N.M. Stat. § 7-38-38.3§ 7-38-38.3. Optional prepayment of property taxes in monthly payments
N.M. Stat. § 7-38-38.3§ 7-38-38.3. Optional prepayment of property taxes in monthly payments