NMSA 1978 Chapter 7 — Taxation

NMSA 1978, § 7-38-54

Demand warrant; contents

Official textnmonesource.comlast amended 197411 subsections

A demand warrant shall:

# A.

contain a statement of the authority for its issuance and service;

# B.

identify the property owner, the amount of the delinquent taxes on his personal property and the date on which the taxes were due;

# C.

describe the personal property subject to the tax and the demand warrant;

# D.

order the person on whom it is served to:

# (1)

reveal the amount of personal property in his possession that is described in the demand warrant;

# (2)

state the extent of his and any other person's interest in the personal property;

# (3)

reveal the amount and kind of the property owner's personal property described in the demand warrant that are in the possession of other persons; and

# (4)

surrender the personal property described in the demand warrant and in his possession;

# E.

state the penalties for failure to comply with the terms of the warrant; and

# F.

be signed by the county treasurer.

Amendment history

1953 Comp., § 72-31-54, enacted by Laws 1973, ch. 258, § 94; 1974, ch. 92, § 21.

In this article (40 sections)