NMSA 1978, § 7-38-37 — Contents of property tax bill

Each property tax bill shall be in a form and contain the information required by
regulations of the department and shall contain at least the following:

# A.

all of the information required to be contained in the property tax schedule;

# B.

the amount of property taxes due on each installment, the due dates of the
installments and the dates on which taxes become delinquent;

# C.

a brief statement of the option available to make prepayments of the property tax
due pursuant to Sections 7-38-38.2 and 7-38-38.3 NMSA 1978;

# D.

a brief statement of the procedure under Section 7-38-39 NMSA 1978 for
protesting values for property taxation purposes, classification, allocation of values to
governmental units or a denial of a claim for an exemption;

# E.

a statement of the interest and penalties imposed by law for delinquency in the
payment of property taxes and the remedies available against the taxpayer and the
property for nonpayment of the amount due;

# F.

a statement advising the property owner that the property tax bill is the only
notice the property owner will receive for payment of both installments of the tax if no
separate notice will be sent with respect to the second installment;

# G.

the amount of any prepayment of the first installment made pursuant to Section
7-38-38.2 NMSA 1978; and

# H.

the total amount of any monthly payments made pursuant to Section 7-38-38.3
NMSA 1978 and a statement of the amount of the final monthly payment necessary to
pay the balance of the tax due.