NMSA 1978, § 7-38-42 — 7-38-42

Collection and receipt of and accounting for property
taxes; application of receipts to delinquent taxes.

# A.

The county treasurer has the responsibility and authority for collection of taxes
and any penalties or interest due under the Property Tax Code except for the collection
of delinquent taxes, penalties and interest authorized to be collected by the department
under Section 7-38-62 NMSA 1978.

# B.

Property taxes, penalties and interest collected shall be receipted and accounted
for in accordance with law and regulations of the department of finance and
administration.

# C.

Any payments received by the treasurer or the department as payments for
property taxes, penalties or interest shall be first applied to the oldest outstanding
unpaid property taxes, penalties or interest accrued in prior property tax years on the
property identified and described in the property tax bill for which payment is tendered
or, if the payment cannot be identified with a particular year's property tax bill, then the
payment shall be applied first to the oldest liability for property taxes, penalties and
interest shown in the treasurer's records under the name of the paying taxpayer. In
applying the foregoing requirements for applications of payments and in the adoption of
any regulations to implement those provisions, the following additional rules shall apply:
(1) applications of payments to a prior year's delinquent taxes, penalties and
interest shall not be made for more than ten years prior to the year of payment unless
the treasurer's records show that the property for which taxes are delinquent has been
deeded to the state of New Mexico and that property has not been sold by the state
pursuant to applicable law;
(2) applications of payments to a prior year's delinquent taxes, penalties and
interest shall not be made if:
(a) the prior year for which the delinquent taxes, penalties or interest are due
is not the immediately preceding tax year;
(b) the delinquent taxes, penalties or interest are the result of real estate
improvements that were omitted from property tax schedules in the prior year and listed
and billed pursuant to Section 7-38-76 NMSA 1978;
(c) the current owner was not the owner at the time the improvements were
omitted and had no actual notice that the improvements were omitted; and
(d) the payments were made by or on behalf of the current owner;
(3) after application of payment received, if all or part of the payment has
been applied to a prior year's delinquent taxes, penalties or interest, the receipting
authority shall issue a receipt to the paying taxpayer showing the application of the
payment and indicating any balance due for taxes, penalties or interest to bring the
property tax payment status current; and
(4) the failure of a receipting authority to apply a payment as required under
this subsection or the failure to issue a required receipt to the taxpayer of the status of
his account shall not relieve the taxpayer of liability for taxes, penalties or interest he
would otherwise be required to pay nor does action or inaction by the receipting
authority act to estop the collecting authority from taking any action to collect or enforce
the payment of taxes, penalties and interest legally due.