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NMSA 1978 Chapter 7 — Taxation

NMSA 1978, § 7-38-47

7-38-47

Official textnmonesource.comlast amended

Property taxes are personal obligation of owner of property.
Property taxes imposed are the personal obligation of the person owning the property on the date on which the property was subject to valuation for property taxation purposes and a personal judgment may be rendered against him for the payment of property taxes that are delinquent together with any penalty and interest on the delinquent taxes. The sale or transfer of property after its valuation date does not relieve the former owner of personal liability for the property taxes imposed for that tax year.

Amendment history

1953 Comp., § 72-31-47, enacted by Laws 1973, ch. 258, § 87.

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

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In this article (40 sections)
  1. 7-38-33 · Department of finance and administration to set tax rates
  2. 7-38-34 · 7-38-34
  3. 7-38-35 · Preparation of property tax schedule by assessor
  4. 7-38-36 · Preparation and mailing of property tax bills
  5. 7-38-36.1 · 7-38-36.1
  6. 7-38-36.2 · 7-38-36.2
  7. 7-38-37 · Contents of property tax bill
  8. 7-38-38 · 7-38-38
  9. 7-38-38.1 · 7-38-38.1
  10. 7-38-38.2 · 7-38-38.2
  11. 7-38-38.3 · 7-38-38.3
  12. 7-38-39 · Protesting values; claim for refund
  13. 7-38-40 · Claims for refund; civil action
  14. 7-38-41 · Protested property taxes; suspense fund; refunds; interest
  15. 7-38-42 · 7-38-42
  16. 7-38-43 · 7-38-43
  17. 7-38-44 · 7-38-44
  18. 7-38-44.1 · 7-38-44.1
  19. 7-38-45 · 7-38-45
  20. 7-38-46 · Delinquent property taxes
  21. 7-38-47 · 7-38-47
  22. 7-38-48 · 7-38-48
  23. 7-38-49 · Unpaid property taxes; imposition of interest
  24. 7-38-50 · Delinquent taxes; civil penalties
  25. 7-38-51 · 7-38-51
  26. 7-38-52 · 7-38-52
  27. 7-38-53 · 7-38-53
  28. 7-38-54 · Demand warrant; contents
  29. 7-38-55 · Surrender of personal property; penalty for refusal
  30. 7-38-56 · Release of personal property seized
  31. 7-38-57 · Notice of sale of personal property
  32. 7-38-58 · Personal property sale requirements
  33. 7-38-59 · Certificates of sale; effect of certificates of sale
  34. 7-38-60 · Notification to property owner of delinquent taxes
  35. 7-38-61 · 7-38-61
  36. 7-38-62 · 7-38-62
  37. 7-38-63 · 7-38-63
  38. 7-38-64 · Repealed
  39. 7-38-65 · 7-38-65
  40. 7-38-66 · Sale of real property for delinquent taxes; notice of sale
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