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NMSA 1978 Chapter 7 — Taxation

NMSA 1978, § 7-38-61

7-38-61

Official textnmonesource.comlast amended

Real property taxes delinquent for more than two years;
treasurer to prepare delinquency list; notation on property tax schedule.

# A.

By July 1 of each year, the county treasurer shall prepare a property tax delinquency list of all real property for which taxes have been delinquent for more than two years. The tax delinquency list shall contain the information and be in a form prescribed and submitted by the date required by department regulations. The county treasurer shall record the tax delinquency list in the office of the county clerk. There shall be no recording fee for recordation of the tax delinquency list. The updated final property tax sale list shall be recorded with the office of the county clerk the day following the sale of the property. There shall be no recording fee for recordation of the final property tax sale list.

# B.

The county treasurer shall make a notation on the property tax schedule indicating that the account has been transferred to the department for collection at the time the tax delinquency list is mailed to the department.

Amendment history

1953 Comp., § 72-31-60, enacted by Laws 1973, ch. 258, § 100; 1977, ch. 177, § 1; 1980 ch. 100, § 1; 1978 Comp., § 7-38-60, recompiled as 1978 Comp., § 7-38- 61 by Laws 1982, ch. 28, § 22; 1997, ch. 124, § 2.

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

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In this article (40 sections)
  1. 7-38-42 · 7-38-42
  2. 7-38-43 · 7-38-43
  3. 7-38-44 · 7-38-44
  4. 7-38-44.1 · 7-38-44.1
  5. 7-38-45 · 7-38-45
  6. 7-38-46 · Delinquent property taxes
  7. 7-38-47 · 7-38-47
  8. 7-38-48 · 7-38-48
  9. 7-38-49 · Unpaid property taxes; imposition of interest
  10. 7-38-50 · Delinquent taxes; civil penalties
  11. 7-38-51 · 7-38-51
  12. 7-38-52 · 7-38-52
  13. 7-38-53 · 7-38-53
  14. 7-38-54 · Demand warrant; contents
  15. 7-38-55 · Surrender of personal property; penalty for refusal
  16. 7-38-56 · Release of personal property seized
  17. 7-38-57 · Notice of sale of personal property
  18. 7-38-58 · Personal property sale requirements
  19. 7-38-59 · Certificates of sale; effect of certificates of sale
  20. 7-38-60 · Notification to property owner of delinquent taxes
  21. 7-38-61 · 7-38-61
  22. 7-38-62 · 7-38-62
  23. 7-38-63 · 7-38-63
  24. 7-38-64 · Repealed
  25. 7-38-65 · 7-38-65
  26. 7-38-66 · Sale of real property for delinquent taxes; notice of sale
  27. 7-38-67 · Real property sale requirements
  28. 7-38-67.1 · 7-38-67.1
  29. 7-38-68 · Installment agreements
  30. 7-38-69 · 7-38-69
  31. 7-38-70 · 7-38-70
  32. 7-38-71 · Distribution of amounts received from sale of property
  33. 7-38-72 · 7-38-72
  34. 7-38-73 · 7-38-73
  35. 7-38-74 · 7-38-74
  36. 7-38-75 · Exception to property tax due date
  37. 7-38-76 · 7-38-76
  38. 7-38-77 · 7-38-77
  39. 7-38-77.1 · 7-38-77.1
  40. 7-38-78 · 7-38-78
Full table of contents →