New Mexico § 7-38-51 Notification to property owner of delinquent property

New Mexico Statutes

§ 7-38-51 — Notification to property owner of delinquent property

New Mexico § 7-38-51

Ch. 7Taxation

Art. 38Administration and Enforcement of Property Taxes

This text of New Mexico § 7-38-51 (Notification to property owner of delinquent property) is published on Counsel Stack Legal Research, covering New Mexico primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

N.M. Stat. Ann. § 7-38-51 (2026).

Text

taxes. A. In respect to any tax that is delinquent for more than thirty days as of June 30 of each year, the county treasurer shall mail a notice of delinquency to:

(1)the owner of the property as shown on the property tax schedule at the address of the owner as shown on the most recent property tax schedule; and (2) any person other than the owner to whom the tax bill on the property was sent. B. The notice required by this section shall be in a form and contain the information prescribed by division regulations and shall include at least the following:

(1)a description of the property upon which the property taxes are due;

(2)a statement of the amount of property taxes due, the date on which they became delinquent, the rate of accrual of interest and any penalties that may be charged;

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taxes. A. In respect to any tax that is delinquent for more than thirty days as of June 30 of each year, the county treasurer shall mail a notice of delinquency to: (1) the owner of the property as shown on the property tax schedule at the address of the owner as shown on the most recent property tax schedule; and (2) any person other than the owner to whom the tax bill on the property was sent. B. The notice required by this section shall be in a form and contain the information prescribed by division regulations and shall include at least the following: (1) a description of the property upon which the property taxes are due; (2) a statement of the amount of property taxes due, the date on which they became delinquent, the rate of accrual of interest and any penalties that may be charged; (3) a statement that if the property taxes due on real property are not paid within three years from the date of delinquency, the real property will be sold and a deed issued by the division; and (4) a statement that if property taxes due on personal property are not paid, the personal property may be seized and sold for taxes under authority of a demand warrant.