NMSA 1978, § 7-38-75 — Exception to property tax due date

When, because of provisions of the Property Tax Code, a property tax bill is required
or authorized to be prepared and mailed or delivered on or by a date other than the date
specified in Section 7-38-36 NMSA 1978, the due date of the property taxes involved
shall be the date the property tax bill was mailed or delivered.