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NMSA 1978 Chapter 7 — Taxation

NMSA 1978, § 7-38-18

7-38-18

Official textnmonesource.comlast amended

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.

Amendment history

1953 Comp., § 72-31-18, enacted by Laws 1973, ch. 258, § 58; 1981, ch. 37, § 69; 1982, ch. 28, § 11; 2000, ch. 92, § 4; 2000, ch. 94, § 4; 2001, ch. 321, § 3.

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

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  3. 7-38-5 · Repealed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