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NMSA 1978 Chapter 7 — Taxation

NMSA 1978, § 7-38-81

7-38-81

Official textnmonesource.comlast amended

Limitation on actions for collection of property taxes;
presumption of payment of property taxes after ten years.

# A.

Property may not be sold and proceedings may not be initiated for the collection of property taxes that have been delinquent for more than ten years.

# B.

Property that has not been included on a property tax schedule may not be subjected to the imposition of property taxes for more than ten tax years immediately preceding the date of its entry on the property tax schedule.

# C.

Property taxes that have been delinquent for more than ten years, together with any penalties and interest, are presumed to have been paid. The county treasurer shall indicate on the property tax schedule that all such property taxes and any penalties and interest have been "presumed paid by act of the legislature."

Amendment history

1953 Comp., § 72-31-81, enacted by Laws 1973, ch. 258, § 121.

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  8. 7-38-64 · Repealed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  35. 7-38-88 · Repealed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
Full table of contents →