NMSA 1978, § 7-38-36.1 — 7-38-36.1

Administrative fee to be charged if property tax is less
than five dollars ($5.00).

# A.

If the property tax on property for which a property tax bill is prepared is less than
five dollars ($5.00), the board of county commissioners may, by resolution, charge an
administrative fee equal to the difference between the amount of the property tax and
five dollars ($5.00), but no administrative fee shall be charged if there is no tax due. A
copy of the resolution shall be sent to the county treasurer who shall collect the fee.
This administrative fee shall be separately identified and stated in the property tax bill
and shall be included in the total shown in the bill as due.

# B.

The administrative fee authorized by this section shall be collected and its
collection enforced as if the fee were a property tax except that no interest or penalty
shall accrue or be charged because of its nonpayment.

# C.

The administrative fee authorized by this section shall be distributed to the
county general fund when collected and shall not be distributed to the governmental
units to which the property tax is distributed pursuant to Section 7-38-43 NMSA 1978.