us-nm/stat
NMSA 1978, § 7-38-18 — 7-38-18
Publication of notice of certain provisions relating to
reporting property for valuation and claiming of exemptions.
A.
Each county assessor shall have a notice published in a newspaper of general
circulation within the county at least once a week during the first three full weeks in
January of each tax year, which notice shall include a brief statement of the provisions
of:
(1) Section 7-38-8 NMSA 1978 relating to requirements for reporting property
for valuation for property taxation purposes;
(2) Section 7-38-8.1 NMSA 1978 relating to requirements for reporting
exempt property;
(3) Section 7-38-13 NMSA 1978 relating to filing statements of decrease in
value of property;
(4) Section 7-38-17 NMSA 1978 relating to requirements for claiming veteran,
disabled veteran, head-of-family and other exemptions;
(5) Section 7-38-17.1 NMSA 1978 relating to the requirements for declaring
residential property and changes in use of property; and
(6) Section 7-36-21.3 NMSA 1978 relating to requirements for claiming
eligibility for the limitation on increases in valuation for property taxation purposes of a
single-family dwelling owned and occupied by a person who is sixty-five years of age or
older.
B.
The department shall develop and issue a uniform form of notice to be used by
county assessors to fulfill the requirements of this section.
Source: official text