NMSA 1978, § 7-38-11 — Property reported in the wrong county

If property is reported for valuation for property taxation purposes in a county
different from the county in which it is required to be reported by law and the regulations
of the department, the county assessor to whom the erroneous report is made shall
send a copy of the report to the county assessor of the county in which the report is
required to be made and shall, at the same time, notify the person making the
erroneous report of his obligation to make the required report to the appropriate county.
A person making a report to the wrong county assessor is not relieved of his
responsibility to make the required report to the correct county assessor because of the
provisions of this section.