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NMSA 1978 Chapter 7 — Taxation

NMSA 1978, § 7-38-63

7-38-63

Official textnmonesource.comlast amended

Payment of delinquent taxes to the department;
distribution.
At the time of payment to the department of delinquent taxes, interest and penalties, the department shall issue a receipt to the property owner for the payment of delinquent taxes, penalties and interest. A duplicate of the receipt shall be mailed to the county treasurer together with a remittance of the property taxes paid. When the county treasurer receives the remittance of the taxes and the duplicate receipt, the treasurer shall make a notation of the payment of the property taxes, penalties and interest on the property tax schedule and shall distribute the property taxes to the appropriate governmental units in accordance with the regulations of the department of finance and administration.

Amendment history

1953 Comp., § 72-31-63, enacted by Laws 1973, ch. 258, § 103; 1979, ch. 373, § 1; 1990, ch. 22, § 6.

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

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In this article (40 sections)
  1. 7-38-44 · 7-38-44
  2. 7-38-44.1 · 7-38-44.1
  3. 7-38-45 · 7-38-45
  4. 7-38-46 · Delinquent property taxes
  5. 7-38-47 · 7-38-47
  6. 7-38-48 · 7-38-48
  7. 7-38-49 · Unpaid property taxes; imposition of interest
  8. 7-38-50 · Delinquent taxes; civil penalties
  9. 7-38-51 · 7-38-51
  10. 7-38-52 · 7-38-52
  11. 7-38-53 · 7-38-53
  12. 7-38-54 · Demand warrant; contents
  13. 7-38-55 · Surrender of personal property; penalty for refusal
  14. 7-38-56 · Release of personal property seized
  15. 7-38-57 · Notice of sale of personal property
  16. 7-38-58 · Personal property sale requirements
  17. 7-38-59 · Certificates of sale; effect of certificates of sale
  18. 7-38-60 · Notification to property owner of delinquent taxes
  19. 7-38-61 · 7-38-61
  20. 7-38-62 · 7-38-62
  21. 7-38-63 · 7-38-63
  22. 7-38-64 · Repealed
  23. 7-38-65 · 7-38-65
  24. 7-38-66 · Sale of real property for delinquent taxes; notice of sale
  25. 7-38-67 · Real property sale requirements
  26. 7-38-67.1 · 7-38-67.1
  27. 7-38-68 · Installment agreements
  28. 7-38-69 · 7-38-69
  29. 7-38-70 · 7-38-70
  30. 7-38-71 · Distribution of amounts received from sale of property
  31. 7-38-72 · 7-38-72
  32. 7-38-73 · 7-38-73
  33. 7-38-74 · 7-38-74
  34. 7-38-75 · Exception to property tax due date
  35. 7-38-76 · 7-38-76
  36. 7-38-77 · 7-38-77
  37. 7-38-77.1 · 7-38-77.1
  38. 7-38-78 · 7-38-78
  39. 7-38-79 · 7-38-79
  40. 7-38-80 · 7-38-80
Full table of contents →