NMSA 1978, § 7-38-62 — 7-38-62

Authority of department to collect delinquent property
taxes after receipt of tax delinquency list; allowing an authorized
county treasurer to act as an agent of the department; use of
penalties, interest and costs.

# A.

After the receipt of the tax delinquency list, the department has the responsibility
and exclusive authority to take all action necessary to collect delinquent taxes shown on
the list. This authority includes bringing collection actions in the district courts based
upon the personal liability of the property owner for taxes as well as the actions
authorized in the Property Tax Code for proceeding against the property subject to the
tax for collection of delinquent taxes.

# B.

Payment of delinquent taxes listed and any penalty, interest or costs due in
connection with those taxes shall be made to the department if occurring after the
receipt by the department of the tax delinquency list; however, the department may
authorize county treasurers to act as its agents in accepting payments of taxes,
penalties, interest or costs due to the department, including payments made pursuant to
an installment agreement authorized by Section 7-38-68 NMSA 1978.

# C.

Penalties, interest and costs due received by the department pursuant to
Subsection B of this section shall be retained by the department for use, subject to
appropriation by the legislature, in the administration of the Property Tax Code.