us-nm/stat
NMSA 1978, § 7-38-46 — Delinquent property taxes
A.
Property taxes that are not paid within thirty days after the date on which they are
due are delinquent unless a timely protest has been made under Sections 7-38-22 and
7-38-24 NMSA 1978, and in that case the amount of taxes attributable to the net taxable
value of the property that is not in controversy becomes delinquent if not paid within
thirty days after the due date.
B.
If property taxes would have otherwise been delinquent but for a timely protest
having been made under Sections 7-38-22 and 7-38-24 NMSA 1978, property taxes are
also delinquent if the property owner:
(1) fails to pay his taxes or to appeal after a decision of a county valuation
protests board, the director or a court within the time allowed for an appeal; or
(2) fails to pay his taxes as ordered within ten days after the entry of a final
order resulting from a timely protest when that order is not appealable.
C.
If a timely protest has been made under Sections 7-38-22 and 7-38-24 NMSA
1978, property taxes are also delinquent if the property owner fails to pay his taxes
within thirty days after the date on which they are due if that date is later than the dates
determined under Paragraph (1) or (2) of Subsection B of this section.
D.
Notice of the date when taxes become delinquent must be published in a
newspaper of general circulation within the county at least once a week for the three
weeks immediately preceding the week in which the delinquency date for first and
second installments of property taxes due occurs. Each county treasurer shall cause the
notice to be published for his county.
Source: official text