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NMSA 1978 Chapter 7 — Taxation

NMSA 1978, § 7-38-46

Delinquent property taxes

Official textnmonesource.comlast amended

# 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.

Amendment history

1953 Comp., § 72-31-46, enacted by Laws 1973, ch. 258, § 86; 1982, ch. 28, § 18.

Source: official source (NMSA chapter on nmonesource.com)

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In this article (40 sections)
  1. 7-38-32 · 7-38-32
  2. 7-38-33 · Department of finance and administration to set tax rates
  3. 7-38-34 · 7-38-34
  4. 7-38-35 · Preparation of property tax schedule by assessor
  5. 7-38-36 · Preparation and mailing of property tax bills
  6. 7-38-36.1 · 7-38-36.1
  7. 7-38-36.2 · 7-38-36.2
  8. 7-38-37 · Contents of property tax bill
  9. 7-38-38 · 7-38-38
  10. 7-38-38.1 · 7-38-38.1
  11. 7-38-38.2 · 7-38-38.2
  12. 7-38-38.3 · 7-38-38.3
  13. 7-38-39 · Protesting values; claim for refund
  14. 7-38-40 · Claims for refund; civil action
  15. 7-38-41 · Protested property taxes; suspense fund; refunds; interest
  16. 7-38-42 · 7-38-42
  17. 7-38-43 · 7-38-43
  18. 7-38-44 · 7-38-44
  19. 7-38-44.1 · 7-38-44.1
  20. 7-38-45 · 7-38-45
  21. 7-38-46 · Delinquent property taxes
  22. 7-38-47 · 7-38-47
  23. 7-38-48 · 7-38-48
  24. 7-38-49 · Unpaid property taxes; imposition of interest
  25. 7-38-50 · Delinquent taxes; civil penalties
  26. 7-38-51 · 7-38-51
  27. 7-38-52 · 7-38-52
  28. 7-38-53 · 7-38-53
  29. 7-38-54 · Demand warrant; contents
  30. 7-38-55 · Surrender of personal property; penalty for refusal
  31. 7-38-56 · Release of personal property seized
  32. 7-38-57 · Notice of sale of personal property
  33. 7-38-58 · Personal property sale requirements
  34. 7-38-59 · Certificates of sale; effect of certificates of sale
  35. 7-38-60 · Notification to property owner of delinquent taxes
  36. 7-38-61 · 7-38-61
  37. 7-38-62 · 7-38-62
  38. 7-38-63 · 7-38-63
  39. 7-38-64 · Repealed
  40. 7-38-65 · 7-38-65
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