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NMSA 1978 Chapter 7 — Taxation

NMSA 1978, § 7-38-53

7-38-53

Official textnmonesource.comlast amended

Collection of delinquent property taxes on personal property; assertion of claim against personal property.
A county treasurer may collect delinquent property taxes on personal property by asserting a claim against the owner's personal property for which taxes are delinquent.
A claim shall be asserted by service of a demand warrant by the county treasurer, an employee of his office designated by him or the county sheriff upon any person in possession of the personal property subject to the claim.

Amendment history

1953 Comp., § 72-31-53, enacted by Laws 1973, ch. 258, § 93.

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

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In this article (40 sections)
  1. 7-38-37 · Contents of property tax bill
  2. 7-38-38 · 7-38-38
  3. 7-38-38.1 · 7-38-38.1
  4. 7-38-38.2 · 7-38-38.2
  5. 7-38-38.3 · 7-38-38.3
  6. 7-38-39 · Protesting values; claim for refund
  7. 7-38-40 · Claims for refund; civil action
  8. 7-38-41 · Protested property taxes; suspense fund; refunds; interest
  9. 7-38-42 · 7-38-42
  10. 7-38-43 · 7-38-43
  11. 7-38-44 · 7-38-44
  12. 7-38-44.1 · 7-38-44.1
  13. 7-38-45 · 7-38-45
  14. 7-38-46 · Delinquent property taxes
  15. 7-38-47 · 7-38-47
  16. 7-38-48 · 7-38-48
  17. 7-38-49 · Unpaid property taxes; imposition of interest
  18. 7-38-50 · Delinquent taxes; civil penalties
  19. 7-38-51 · 7-38-51
  20. 7-38-52 · 7-38-52
  21. 7-38-53 · 7-38-53
  22. 7-38-54 · Demand warrant; contents
  23. 7-38-55 · Surrender of personal property; penalty for refusal
  24. 7-38-56 · Release of personal property seized
  25. 7-38-57 · Notice of sale of personal property
  26. 7-38-58 · Personal property sale requirements
  27. 7-38-59 · Certificates of sale; effect of certificates of sale
  28. 7-38-60 · Notification to property owner of delinquent taxes
  29. 7-38-61 · 7-38-61
  30. 7-38-62 · 7-38-62
  31. 7-38-63 · 7-38-63
  32. 7-38-64 · Repealed
  33. 7-38-65 · 7-38-65
  34. 7-38-66 · Sale of real property for delinquent taxes; notice of sale
  35. 7-38-67 · Real property sale requirements
  36. 7-38-67.1 · 7-38-67.1
  37. 7-38-68 · Installment agreements
  38. 7-38-69 · 7-38-69
  39. 7-38-70 · 7-38-70
  40. 7-38-71 · Distribution of amounts received from sale of property
Full table of contents →