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NMSA 1978 Chapter 7 — Taxation

NMSA 1978, § 7-38-87

7-38-87

Official textnmonesource.comlast amended

Administrative regulations; promulgation; general provisions.

# A.

Except for regulations promulgated by the department, regulations authorized or directed to be promulgated under the Property Tax Code may be promulgated by the authorized governmental agency without prior notice or hearing and shall become effective when filed in accordance with the State Rules Act [Chapter 14, Article 4 NMSA 1978].

# B.

All regulations promulgated under the Property Tax Code shall be applied prospectively only unless there is a statement in the regulation that it is to have retroactive effect and a statement of the extent of any retroactive effect.

Amendment history

1953 Comp., § 72-31-87, enacted by Laws 1973, ch. 258, § 127; 1974, ch. 92, § 30; 1982, ch. 28, § 28; 1991, ch. 166, § 10.

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  8. 7-38-64 · Repealed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  35. 7-38-88 · Repealed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  37. 7-38-90 · Repealed
  38. 7-38-91 · Repealed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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