NMSA 1978, § 7-38-77 — 7-38-77

Authority to make changes in property tax schedule after
its delivery to the county treasurer.

# A.

After delivery of the property tax schedule to the county treasurer, the amounts
shown on the schedule as taxes due and other information on the schedule shall not be
changed except:
(1) by the county treasurer to correct obvious errors in the mathematical
computation of taxes;
(2) by the county treasurer to correct obvious errors by the county assessor
in:
(a) the name or address of the property owner or other persons shown on the
schedule;
(b) the description of the property subject to property taxation, even if the
correction results in a change in the amount shown on the schedule as taxes due;
(c) the data entry of the value, classification, allocation of value and limitation
on increases in value pursuant to Sections 7-36-21.2 and 7-36-21.3 NMSA 1978 of
property subject to property taxation by the county assessor; or
(d) the application of eligible, documented and qualified exemptions;
(3) by the county treasurer to cancel multiple valuations for property taxation
purposes of the same property in a single tax year, but only if:
(a) a taxpayer presents tax receipts showing the payment of taxes by the
taxpayer for any year in which multiple valuations for property taxation purposes are
claimed to have been made;
(b) a taxpayer presents evidence of ownership of the property, satisfactory to
the treasurer, as of January 1 of the year in which multiple valuations for property
taxation purposes are claimed to have been made; and
(c) there is no dispute concerning ownership of the property called to the
attention of the treasurer, and the treasurer has no actual knowledge of any dispute
concerning ownership of the property;
(4) by the county treasurer, to correct the tax schedule so that it no longer
contains personal property that is deemed to be unlocatable, unidentifiable or
uncollectable, after thorough research with verification by the county assessor or
appraiser, with notification to the department and the county clerk;
(5) as a result of a protest, including a claim for refund, in accordance with the
Property Tax Code, of values, classification, allocations of values determined for
property taxation purposes or a denial of a claim for an exemption;
(6) by the department or the order of a court as a result of any proceeding by
the department to collect delinquent property taxes under the Property Tax Code;
(7) by a court order entered in an action commenced by a property owner
under Section 7-38-78 NMSA 1978;
(8) by the department as authorized under Section 7-38-79 NMSA 1978;
(9) by the department of finance and administration as authorized under
Section 7-38-77.1 NMSA 1978; or
(10) as specifically otherwise authorized in the Property Tax Code.

# B.

As used in this section, "obvious errors" does not include the method used to
determine the valuation for, or a difference of opinion in the value of, the property
subject to property taxation.