us-nm/stat
NMSA 1978, § 7-38-36 — Preparation and mailing of property tax bills
A.
A copy of the property tax schedule prepared by the assessor shall be delivered
to the county treasurer on October 1 of each tax year.
B.
Upon receipt of the property tax schedule, the county treasurer shall prepare and
mail property tax bills to either the owner of the property or any person other than the
owner to whom the tax bill is to be sent. Tax bills shall be mailed no later than
November 1 of each tax year. The validity of the tax, the time at which the tax is payable
or any subsequent proceeding instituted for the collection of the tax is not affected by
the failure of a person to receive his tax bill.
C.
To obtain the maximum efficiency and coordination between their offices, a
county treasurer and a county assessor may stipulate by written agreement that
property tax bills be prepared or mailed, or both, by the county assessor. An agreement
authorized under this subsection shall include provisions for the allocation of costs of
the functions delegated to the county assessor and must be approved by the board of
county commissioners.
Source: official text