NMSA 1978, § 7-38-82 — 7-38-82

Duty of persons responsible for administration of property
tax to ascertain the names of owners of property; use of term
"unknown owner" prohibited except in certain cases; validity of
procedures when name of owner is incorrect or unknown.

# A.

It is the duty of all persons charged with the administration and collection of the
property tax to make diligent search and inquiry to determine the correct name and
address of the owner of property subject to valuation for property taxation purposes and
the imposition of the property tax.

# B.

The use of the term "unknown owner" in valuation records is prohibited except in
those instances where diligent search and inquiry fail to result in the determination of
the name of the owner of property.

# C.

Proceedings for the collection of delinquent property taxes are valid as to
property sold for delinquent taxes even though the property owner's name or address
shown on the valuation records was incorrect or the property was shown on the
valuation records as owned by an "unknown owner."