§ 7-38-60 — Notification to property owner of delinquent taxes

New Mexico § 7-38-60

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

Text

By June 10 of each year, the county treasurer shall mail a notice to each property owner of property for which taxes have been delinquent for more than two years. The notice shall be in a form and contain the information prescribed by department regulations and shall include the following: A. a description of the property upon which the taxes are due; B. 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 or costs that may be charged; C. a statement that the delinquent tax account on real property will be transferred to the department for collection; D. a statement that if 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; and E. a statement that if taxes due on personal property are not paid, the personal property may be seized and sold for taxes under authority of a demand warrant.

Legislative History

1953 Comp., § 72-31-61, enacted by Laws 1973, ch. 258, § 101; 1978 Comp.,