us-nm/stat
NMSA 1978, § 7-38-84 — Notices; mailing
A.
Any notice that is required to be made to a property owner by the Property Tax
Code is effective if mailed by regular first class mail to the property owner's last address
or to the address of any person other than the owner to whom the tax bill is to be sent
as shown by the valuation records unless the provisions of that code require a different
method of notification or mailing, in which case the notice is effective if given in
accordance with the provisions of that code.
B.
If a property owner notifies, in writing or by electronic mail, the county assessor
or the county treasurer that the property owner wants to receive notices pursuant to the
Property Tax Code by electronic mail rather than by regular first class mail, the county
assessor or the county treasurer may thereafter provide such notices to the property
owner using an electronic mail address provided by the property owner; provided that
the notice is consistent with the requirements of the Electronic Authentication of
Documents Act [14-15-1 to 14-15-6 NMSA 1978] and the Uniform Electronic
Transactions Act [Chapter 14, Article 16 NMSA 1978]. A property owner's request to
receive notices by electronic mail shall be effective until revoked in writing or by
electronic mail to the county assessor and the county treasurer. Wherever the Property
Tax Code requires a method of notification or mailing done only by the county assessor
or county treasurer, other than by regular first class mail, the notice is effective if given
in accordance with the provisions of that code.
C.
An electronic mail address provided by a property owner pursuant to this section
shall not be considered a valuation record pursuant to Section 7-38-19 NMSA 1978 and
shall be retained by the county assessor as a confidential record that is not subject to
inspection pursuant to the Inspection of Public Records Act [Chapter 14, Article 2 NMSA
1978].
Source: official text