§ 7-38-54 — Demand warrant; contents

New Mexico § 7-38-54

• Jurisdiction: New Mexico
• Ch. 7: Taxation
• Art. 38: Administration and Enforcement of Property Taxes

Text

A demand warrant shall: A. contain a statement of the authority for its issuance and service; B. identify the property owner, the amount of the delinquent taxes on his personal property and the date on which the taxes were due; C. describe the personal property subject to the tax and the demand warrant; D. order the person on whom it is served to: (1) reveal the amount of personal property in his possession that is described in the demand warrant; (2) state the extent of his and any other person's interest in the personal property; (3) reveal the amount and kind of the property owner's personal property described in the demand warrant that are in the possession of other persons; and (4) surrender the personal property described in the demand warrant and in his possession; E. state the penalties for failure to comply with the terms of the warrant; and F. be signed by the county treasurer.

Legislative History

1953 Comp., § 72-31-54, enacted by Laws 1973, ch. 258, § 94; 1974, ch. 92, §