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NMSA 1978 Chapter 7 — Taxation

NMSA 1978, § 7-38-60

Notification to property owner of delinquent taxes

Official textnmonesource.comlast amended

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.

Amendment history

1953 Comp., § 72-31-61, enacted by Laws 1973, ch. 258, § 101; 1978 Comp., § 7-38-61, recompiled as 1978 Comp., § 7-38-60 by Laws 1982, ch. 28, § 21; 1997, ch. 124, § 1.

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

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In this article (40 sections)
  1. 7-38-41 · Protested property taxes; suspense fund; refunds; interest
  2. 7-38-42 · 7-38-42
  3. 7-38-43 · 7-38-43
  4. 7-38-44 · 7-38-44
  5. 7-38-44.1 · 7-38-44.1
  6. 7-38-45 · 7-38-45
  7. 7-38-46 · Delinquent property taxes
  8. 7-38-47 · 7-38-47
  9. 7-38-48 · 7-38-48
  10. 7-38-49 · Unpaid property taxes; imposition of interest
  11. 7-38-50 · Delinquent taxes; civil penalties
  12. 7-38-51 · 7-38-51
  13. 7-38-52 · 7-38-52
  14. 7-38-53 · 7-38-53
  15. 7-38-54 · Demand warrant; contents
  16. 7-38-55 · Surrender of personal property; penalty for refusal
  17. 7-38-56 · Release of personal property seized
  18. 7-38-57 · Notice of sale of personal property
  19. 7-38-58 · Personal property sale requirements
  20. 7-38-59 · Certificates of sale; effect of certificates of sale
  21. 7-38-60 · Notification to property owner of delinquent taxes
  22. 7-38-61 · 7-38-61
  23. 7-38-62 · 7-38-62
  24. 7-38-63 · 7-38-63
  25. 7-38-64 · Repealed
  26. 7-38-65 · 7-38-65
  27. 7-38-66 · Sale of real property for delinquent taxes; notice of sale
  28. 7-38-67 · Real property sale requirements
  29. 7-38-67.1 · 7-38-67.1
  30. 7-38-68 · Installment agreements
  31. 7-38-69 · 7-38-69
  32. 7-38-70 · 7-38-70
  33. 7-38-71 · Distribution of amounts received from sale of property
  34. 7-38-72 · 7-38-72
  35. 7-38-73 · 7-38-73
  36. 7-38-74 · 7-38-74
  37. 7-38-75 · Exception to property tax due date
  38. 7-38-76 · 7-38-76
  39. 7-38-77 · 7-38-77
  40. 7-38-77.1 · 7-38-77.1
Full table of contents →