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NMSA 1978 Chapter 7 — Taxation

NMSA 1978, § 7-38-11

Property reported in the wrong county

Official textnmonesource.comlast amended

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.

Amendment history

1953 Comp., § 72-31-11, enacted by Laws 1973, ch. 258, § 51.

Source: official source (NMSA chapter on nmonesource.com)

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In this article (40 sections)
  1. 7-38-1 · Applicability
  2. 7-38-2 · Investigative authority and powers
  3. 7-38-3 · Information reports
  4. 7-38-4 · Confidentiality of information
  5. 7-38-5 · Repealed
  6. 7-38-6 · Presumption of correctness
  7. 7-38-7 · Valuation date
  8. 7-38-7.1 · 7-38-7.1
  9. 7-38-8 · 7-38-8
  10. 7-38-8.1 · 7-38-8.1
  11. 7-38-9 · Description of property for property taxation purposes
  12. 7-38-10 · 7-38-10
  13. 7-38-11 · Property reported in the wrong county
  14. 7-38-12 · 7-38-12
  15. 7-38-12.1 · 7-38-12.1
  16. 7-38-12.2 · Penalties
  17. 7-38-13 · 7-38-13
  18. 7-38-14 · 7-38-14
  19. 7-38-15 · 7-38-15
  20. 7-38-16 · 7-38-16
  21. 7-38-17 · Claiming exemptions; requirements; penalties
  22. 7-38-17.1 · 7-38-17.1
  23. 7-38-18 · 7-38-18
  24. 7-38-19 · Valuation records
  25. 7-38-20 · 7-38-20
  26. 7-38-20.1 · 7-38-20.1
  27. 7-38-21 · Protests; county-assessed property; election of remedies
  28. 7-38-21.1 · Protests; state-assessed property; election of remedies
  29. 7-38-22 · 7-38-22
  30. 7-38-23 · 7-38-23
  31. 7-38-24 · 7-38-24
  32. 7-38-25 · 7-38-25
  33. 7-38-26 · Scheduling of protest hearings
  34. 7-38-27 · 7-38-27
  35. 7-38-28 · 7-38-28
  36. 7-38-28.1 · 7-38-28.1
  37. 7-38-29 · Retention of hearing records
  38. 7-38-30 · 7-38-30
  39. 7-38-31 · 7-38-31
  40. 7-38-32 · 7-38-32
Full table of contents →