§ 7-38-18 — Publication of notice of certain provisions relating to

reporting property for valuation and claiming of exemptions. A. Each county assessor shall have a notice published in a newspaper of general circulation within the county at least once a week during the first three full weeks in January of each tax year, which notice shall include a brief statement of the provisions of: (1) Section 7-38-8 NMSA 1978 relating to requirements for reporting property for valuation for property taxation purposes; (2) Section 7-38-8.1 NMSA 1978 relating to requirements for reporting exempt property; (3) Section 7-38-13 NMSA 1978 relating to filing statements of decrease in value of property; (4) Section 7-38-17 NMSA 1978 relating to requirements for claiming veteran, disabled veteran, head-of-family and other exemptions; (5) Section 7-38-17.1 NMSA 1978 relating to the requirements for declaring residential property and changes in use of property; and (6) Section 7-36-21.3 NMSA 1978 relating to requirements for claiming eligibility for the limitation on increases in valuation for property taxation purposes of a single-family dwelling owned and occupied by a person who is sixty-five years of age or older. B. The department shall develop and issue a uniform form of notice to be used by county assessors to fulfill the requirements of this section.

Legislative History

1953 Comp., § 72-31-18, enacted by Laws 1973, ch. 258, § 58; 1981, ch. 37, §