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NMSA 1978 Chapter 7 — Taxation

NMSA 1978, § 7-38-80

7-38-80

Official textnmonesource.comlast amended

Changes in property tax schedules as result of treasurer's action, department order or court order; collection of any additional property taxes due as result; refund of property taxes paid erroneously.

# A.

If, as a result of actions authorized under Sections 7-38-77 through 7-38-79 NMSA 1978, the county assessor or county treasurer makes changes in the property tax schedule that result in an increase in the tax liability of the property owner and, if a tax bill has already been mailed to the property owner for collection of the taxes on the property in question for the tax year involved, then an additional tax bill shall be prepared and mailed by the county treasurer to the property owner. The date the supplemental tax bill is mailed shall be used for determining the due dates for the collection of any additional property taxes.

# B.

If, as a result of actions authorized under Sections 7-38-77 through 7-38-79 NMSA 1978, the county assessor or county treasurer makes changes in the property tax schedule that result in a decrease in the property tax liability of the property owner and, if the property taxes on the property for the tax year involved have already been paid, then a refund of any excess property taxes paid shall be made to the property owner. Refunds under this section shall be made by the county treasurer in accordance with regulations of the department of finance and administration.

Amendment history

1953 Comp., § 72-31-80, enacted by Laws 1973, ch. 258, § 120.

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

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In this article (40 sections)
  1. 7-38-57 · Notice of sale of personal property
  2. 7-38-58 · Personal property sale requirements
  3. 7-38-59 · Certificates of sale; effect of certificates of sale
  4. 7-38-60 · Notification to property owner of delinquent taxes
  5. 7-38-61 · 7-38-61
  6. 7-38-62 · 7-38-62
  7. 7-38-63 · 7-38-63
  8. 7-38-64 · Repealed
  9. 7-38-65 · 7-38-65
  10. 7-38-66 · Sale of real property for delinquent taxes; notice of sale
  11. 7-38-67 · Real property sale requirements
  12. 7-38-67.1 · 7-38-67.1
  13. 7-38-68 · Installment agreements
  14. 7-38-69 · 7-38-69
  15. 7-38-70 · 7-38-70
  16. 7-38-71 · Distribution of amounts received from sale of property
  17. 7-38-72 · 7-38-72
  18. 7-38-73 · 7-38-73
  19. 7-38-74 · 7-38-74
  20. 7-38-75 · Exception to property tax due date
  21. 7-38-76 · 7-38-76
  22. 7-38-77 · 7-38-77
  23. 7-38-77.1 · 7-38-77.1
  24. 7-38-78 · 7-38-78
  25. 7-38-79 · 7-38-79
  26. 7-38-80 · 7-38-80
  27. 7-38-81 · 7-38-81
  28. 7-38-81.1 · 7-38-81.1
  29. 7-38-82 · 7-38-82
  30. 7-38-83 · Timeliness
  31. 7-38-84 · Notices; mailing
  32. 7-38-85 · Extension of deadlines; general provision
  33. 7-38-86 · Extension of deadlines at request of property owners
  34. 7-38-87 · 7-38-87
  35. 7-38-88 · Repealed
  36. 7-38-89 · Validity of certain regulations; judicial review
  37. 7-38-90 · Repealed
  38. 7-38-91 · Repealed
  39. 7-38-92 · Attempts to evade or defeat the property tax
  40. 7-38-93 · 7-38-93
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