NMSA 1978, § 7-38-51 — 7-38-51

Notification to property owner of delinquent property
taxes.

# A.

In respect to any tax that is delinquent for more than thirty days as of June 30 of
each year, the county treasurer shall mail a notice of delinquency to:
(1) the owner of the property as shown on the property tax schedule at the
address of the owner as shown on the most recent property tax schedule; and
(2) any person other than the owner to whom the tax bill on the property was
sent.

# B.

The notice required by this section shall be in a form and contain the information
prescribed by division regulations and shall include at least the following:
(1) a description of the property upon which the property taxes are due;
(2) a statement of the amount of property taxes due, the date on which they
became delinquent, the rate of accrual of interest and any penalties that may be
charged;
(3) a statement that if the property taxes due on real property are not paid
within three years from the date of delinquency, the real property will be sold and a
deed issued by the division; and
(4) a statement that if property taxes due on personal property are not paid,
the personal property may be seized and sold for taxes under authority of a demand
warrant.