NMSA 1978, § 7-35-2.1 — Additional definition

As used in the Property Tax Code, "costs" means the expenses incurred by the
department in connection with collecting delinquent taxes. As applied to a particular
property, "costs" may be, in the discretion of the department, either the sum of the
expenses incurred specifically in connection with that property or the uniform charge
applied to the class of delinquent properties of which the property is a member.