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NMSA 1978 Chapter 7 — Taxation

NMSA 1978, § 7-38-52

7-38-52

Official textnmonesource.comlast amended

Notification to motor vehicle division of unpaid property taxes on manufactured homes; notice of filing constitutes lien on vehicle.

# A.

In the preparation of the tax delinquency notices, the county treasurer shall ascertain those persons who have failed to pay taxes on manufactured homes.

# B.

In addition to the information required under Section 7-38-51 NMSA 1978, delinquency notices sent to the persons determined under Subsection A of this section shall include the location and vehicle identification number of the manufactured home.

# C.

A copy of the delinquency notice of unpaid taxes on a manufactured home shall be sent to the motor vehicle division of the department. Upon receipt and filing of the notice by the motor vehicle division, the unpaid taxes, penalty and interest constitute a security interest in and a lien on the vehicle in accordance with Section 66-3-204 NMSA
1978. The delinquency notice sent to the owner of the manufactured home shall notify the owner of the mailing of the copy of the notification to the motor vehicle division and of the legal effect of the filing of the notice by that division.

# D.

When the delinquent taxes, penalty and interest are fully paid, the county treasurer shall certify the fact of payment and shall prepare a notification of certified payment. The original notification shall be sent to the motor vehicle division of the department, and a copy shall be sent to the owner of the manufactured home.

# E.

The lien provided for in this section is in addition to any other remedy available to the state for the collection of delinquent property taxes.

Amendment history

1953 Comp., § 72-31-52, enacted by Laws 1973, ch. 258, § 92; 1974, ch. 92, § 20; 1983, ch. 295, § 3; 1991, ch. 166, § 9.

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

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In this article (40 sections)
  1. 7-38-36.2 · 7-38-36.2
  2. 7-38-37 · Contents of property tax bill
  3. 7-38-38 · 7-38-38
  4. 7-38-38.1 · 7-38-38.1
  5. 7-38-38.2 · 7-38-38.2
  6. 7-38-38.3 · 7-38-38.3
  7. 7-38-39 · Protesting values; claim for refund
  8. 7-38-40 · Claims for refund; civil action
  9. 7-38-41 · Protested property taxes; suspense fund; refunds; interest
  10. 7-38-42 · 7-38-42
  11. 7-38-43 · 7-38-43
  12. 7-38-44 · 7-38-44
  13. 7-38-44.1 · 7-38-44.1
  14. 7-38-45 · 7-38-45
  15. 7-38-46 · Delinquent property taxes
  16. 7-38-47 · 7-38-47
  17. 7-38-48 · 7-38-48
  18. 7-38-49 · Unpaid property taxes; imposition of interest
  19. 7-38-50 · Delinquent taxes; civil penalties
  20. 7-38-51 · 7-38-51
  21. 7-38-52 · 7-38-52
  22. 7-38-53 · 7-38-53
  23. 7-38-54 · Demand warrant; contents
  24. 7-38-55 · Surrender of personal property; penalty for refusal
  25. 7-38-56 · Release of personal property seized
  26. 7-38-57 · Notice of sale of personal property
  27. 7-38-58 · Personal property sale requirements
  28. 7-38-59 · Certificates of sale; effect of certificates of sale
  29. 7-38-60 · Notification to property owner of delinquent taxes
  30. 7-38-61 · 7-38-61
  31. 7-38-62 · 7-38-62
  32. 7-38-63 · 7-38-63
  33. 7-38-64 · Repealed
  34. 7-38-65 · 7-38-65
  35. 7-38-66 · Sale of real property for delinquent taxes; notice of sale
  36. 7-38-67 · Real property sale requirements
  37. 7-38-67.1 · 7-38-67.1
  38. 7-38-68 · Installment agreements
  39. 7-38-69 · 7-38-69
  40. 7-38-70 · 7-38-70
Full table of contents →