us-nm/stat
NMSA 1978, § 7-38-66 — Sale of real property for delinquent taxes; notice of sale
A.
At least twenty days but not more than thirty days before the date of the sale for
delinquent taxes, the department shall notify by certified mail, return receipt requested,
and, for abandoned real property, an additional letter sent by first class mail, to the
address as shown on the most recent property tax schedule, each property owner
whose real property will be sold that the owner's real property will be sold to satisfy
delinquent taxes, unless:
(1) all delinquent taxes, penalties, interest and costs due are paid by 5:00
p.m. of the day prior to the date of the sale, or, for abandoned real property being sold
via an online platform as provided in Subsection D of Section 7-38-67.1 NMSA 1978, all
delinquent taxes, penalties, interest and costs due are paid by 5:00 p.m. of the day prior
to the date the property is offered on the property tax division's website; or
(2) an installment agreement for payment of all delinquent taxes, penalties,
interest and costs due is entered into with the department by 5:00 p.m. of the day prior
to the date of sale in accordance with Section 7-38-68 NMSA 1978, or, for abandoned
real property sold via an online platform as provided in Subsection D of Section 7-38-
67.1 NMSA 1978, an installment agreement for payment of all delinquent taxes,
penalties, interest and costs due is entered into with the department in accordance with
Section 7-38-68 NMSA 1978 by 5:00 p.m. of the day prior to the date the property is
offered on the property tax division's website.
B.
The notice shall also:
(1) state the amount of taxes, penalties, interest and costs due;
(2) state the time and place of the sale;
(3) if online, state the date and time the sale begins and expires and the web
address of the property tax division's website where the property being sold will be
listed;
(4) describe the real property that will be sold;
(5) inform the property owner of the property owner's right to apply for an
installment agreement with the department for payment of delinquent taxes, penalties,
interest and costs, in accordance with Section 7-38-68 NMSA 1978;
(6) provide information on the name and phone number of the individual in the
department the owner can contact to arrange for an installment agreement in
accordance with Section 7-38-68 NMSA 1978; and
(7) contain any other information that the department may require by rule.
C.
At the same time a notice required by Subsection A of this section is sent to the
owner of the real property, a notice containing the information set out in Subsection B of
this section shall also be sent to each person holding a lien or security interest of record
in the property if an address for such person is reasonably ascertainable through a
search of the property records of the county in which the property is located.
D.
Failure of the department to mail a required notice by certified mail, return receipt
requested, shall invalidate the sale; provided, however, that return to the department of
the notice of the return receipt shall be deemed adequate notice and shall not invalidate
the sale.
E.
Proof that all delinquent taxes, penalties, interest and costs had been paid by
5:00 p.m. of the day prior to the date of sale shall prevent or invalidate the sale.
F.
For abandoned real property sold via an online platform as provided in
Subsection D of Section 7-38-67.1 NMSA 1978, proof that the owner has paid all
delinquent taxes, penalties, interest and costs due by 5:00 p.m. of the day prior to the
date the property is offered on the property tax division's website shall invalidate the
sale.
G.
Proof that the owner has, by 5:00 p.m. of the day prior to the date of sale,
entered into an installment agreement to pay all delinquent taxes, penalties, interest and
costs as provided in Section 7-38-68 NMSA 1978 and that timely payments under such
agreement are being made shall prevent or invalidate the sale.
H.
For abandoned real property sold via an online platform as provided in
Subsection D of Section 7-38-67.1 NMSA 1978, proof that the owner has entered into
an installment agreement with the department for payment of all delinquent taxes,
penalties, interest and costs due in accordance with Section 7-38-68 NMSA 1978 by
5:00 p.m. of the day prior to the date the property is offered on the property tax
division's website shall invalidate the sale.
I.
The time requirements of this section are subject to the provisions of Section 7-
38-83 NMSA 1978.
Source: official text