NMSA 1978, § 7-38-60 — Notification to property owner of delinquent taxes

By June 10 of each year, the county treasurer shall mail a notice to each property
owner of property for which taxes have been delinquent for more than two years. The
notice shall be in a form and contain the information prescribed by department
regulations and shall include the following:

# A.

a description of the property upon which the taxes are due;

# B.

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 or costs that may be
charged;

# C.

a statement that the delinquent tax account on real property will be transferred to
the department for collection;

# D.

a statement that if 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; and

# E.

a statement that if taxes due on personal property are not paid, the personal
property may be seized and sold for taxes under authority of a demand warrant.