NMSA 1978 Chapter 7 — Taxation

NMSA 1978, § 7-38-51

7-38-51

Official textnmonesource.comlast amended 1982

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.

Amendment history

1953 Comp., § 72-31-51, enacted by Laws 1973, ch. 258, § 91; 1974, ch. 92, § 19; 1982, ch. 28, § 20.

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

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