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NMSA 1978 Chapter 7 — Taxation

NMSA 1978, § 7-38-57

Notice of sale of personal property

Official textnmonesource.comlast amended

# A.

As soon as practical after the seizure of personal property, but at least ten days before any proposed sale, the county treasurer shall notify the property owner by certified mail of the amount and kind of personal property seized and that the personal property will be sold for delinquent taxes on his personal property unless the taxes, penalties and interest are paid prior to the time of the sale.

# B.

The notice shall also state the amount of taxes, penalties and interest due, the time and place of the sale and any other information the department may require by regulation.

# C.

The treasurer shall make a diligent inquiry as to the identity and whereabouts of other persons having an interest in the property seized and provide them with the same notice given the property owner.

# D.

Failure to receive the notice of sale does not affect the validity of the sale.

Amendment history

1953 Comp., § 72-31-57, enacted by Laws 1973, ch. 258, § 97; 1974, ch. 92, § 22.

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

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In this article (40 sections)
  1. 7-38-38.3 · 7-38-38.3
  2. 7-38-39 · Protesting values; claim for refund
  3. 7-38-40 · Claims for refund; civil action
  4. 7-38-41 · Protested property taxes; suspense fund; refunds; interest
  5. 7-38-42 · 7-38-42
  6. 7-38-43 · 7-38-43
  7. 7-38-44 · 7-38-44
  8. 7-38-44.1 · 7-38-44.1
  9. 7-38-45 · 7-38-45
  10. 7-38-46 · Delinquent property taxes
  11. 7-38-47 · 7-38-47
  12. 7-38-48 · 7-38-48
  13. 7-38-49 · Unpaid property taxes; imposition of interest
  14. 7-38-50 · Delinquent taxes; civil penalties
  15. 7-38-51 · 7-38-51
  16. 7-38-52 · 7-38-52
  17. 7-38-53 · 7-38-53
  18. 7-38-54 · Demand warrant; contents
  19. 7-38-55 · Surrender of personal property; penalty for refusal
  20. 7-38-56 · Release of personal property seized
  21. 7-38-57 · Notice of sale of personal property
  22. 7-38-58 · Personal property sale requirements
  23. 7-38-59 · Certificates of sale; effect of certificates of sale
  24. 7-38-60 · Notification to property owner of delinquent taxes
  25. 7-38-61 · 7-38-61
  26. 7-38-62 · 7-38-62
  27. 7-38-63 · 7-38-63
  28. 7-38-64 · Repealed
  29. 7-38-65 · 7-38-65
  30. 7-38-66 · Sale of real property for delinquent taxes; notice of sale
  31. 7-38-67 · Real property sale requirements
  32. 7-38-67.1 · 7-38-67.1
  33. 7-38-68 · Installment agreements
  34. 7-38-69 · 7-38-69
  35. 7-38-70 · 7-38-70
  36. 7-38-71 · Distribution of amounts received from sale of property
  37. 7-38-72 · 7-38-72
  38. 7-38-73 · 7-38-73
  39. 7-38-74 · 7-38-74
  40. 7-38-75 · Exception to property tax due date
Full table of contents →