Albuquerque weekly citizen. (Albuquerque, N.M.) 1891-19??, 1904-02-13
NEW MEXICO
REVENUE LAWS
a SYNOPSIS OF TIE MORE M.
PoRrANr ASSESSMENT LEols.
LATioN As " EFFUcrs EVERY
TAXPAYER.

SIS or hNN tNNNnNN laws ul wow MNAlNN
and as these laws aR5ct directly and
Indirectly every taxpyor, The Cltl.
zen ropublirhos tnom.
Il Ia the duty OF every person, nrm
or corporation haylng any interest /
legal or equitable IN any real estate or
other property in this territory. on /
the HrBt day u March Of any year. 90
see that such property Is properly list !
"a for taxation on the assessment /
rolls for such year. IN the county 20 |
which same ia situated and ME achod. /
ulo OF same. sheep 20 be- listed and |
assessed In county 10 which owner re-
sides
The return must show. Ia the case
% real estate a full description u
such real estate by legal Subdivisions
or otherwise, sunlclont 90 Identity such
tracts returned
Each tract OF land shall be- valued
and assessed separately except when
one or more adjoining tracts are rc
turned by the same person 10 which
ease they may boz valued and assessed
together such lands shall be- dosig.
mated. as nearly az possible. ne ayr.
cultural, grazing coal. mineral, timber.
town. village or city lots and IA case
OF tracts containing more than one
class OF lands. the number OF acres Jf
each shall be- stated and its value 81.
sessod in accordance with lta charac.
ter.
Personal property must be- listed 10
detail az to olasl. value and amount.
quantity or number.
Returns must be verified By tho an.
dayit OF the person making the same.
, To insure approval OF schedule By
board of county commissioners al D.
the above requirements must DO com.
piled with by taxpayers or agents
making their returns.
Failure 90 make roturn-lf any per
son liable 20 taxation falls % return
q true ilst OF such propor,y-it Is then
the duty OF the assessor o. make llst
Of the property o. such person and lts
value. according % The best informa.
ton he can obtain, and such person
80 failing 90 make the proper return
10 liable 10 penalty of 20 per cent IN
addition to the true amount and value
Of the property, which shall be- assess.
ed and collected az part OF the taxes
Of such person.
False Liat-Any person making b
false return for the purpose OF avoid.
ing any proper assessment OF taxes.
shall bo liable 70 a penalty OF 20 per
cent In addition 10 tho true amount
and value OF his properly and shall
also be deemed guilty Of perjury.
Assessors are required. between the
hrst day OF March and tao FIRST day OF
May OF each year 10 ascertain the
names OF an taxable inhabitants and
all property Ia this county subject "a
taxation. To this end he shall visit
each precinct IN the county. and exact
from each person a statement IN Wrlt
ing or list showing separately. an such
Information as required 10 bo furnish
cd by taxpayers above noted.
u 10 tho duty OF the assessor n fur
nish each person with a blank for max
ing the required list, which he may hl
out at the time De presents a. or b.,
may deliver g 10 such person or loay,
AZ bis residence or place OF bushes,
and the list shall be made out. verified
and delivered 90 the assessor bofor,
the last Monday 10 April
section t03T OF the complied laws o
1891. provides. II any assessor shall
receive and accept from any porsor
/ liable 10 taxation a Use not made eu
and verified 10 the manner require.
by law, he shall for each liat 30 accept
ed, forfeit the sum OF 926. 10 bo deduct
I cd out OF this compensation by thl
, county commissioners. or collected b.
suit upon hls ofhclal bond. BoctioI
! l0iS provides that 70 any Assessor
. shall knowingly accept from any per
son a false or imperfect list. for M
I purpose of assessment, be shall up9l
! conviction thereof be punished BY
hno OF not less than 300, or By im
g prisonmont in the county JAN not NOR
: than six months. or by both enc an
; Imprisonment, At tue discretion Of th
= court
, II the listing OF che property ren
!, derod By any person Is. 10 the opinloI
Of the assessor. Incorrect as 10 amour
1 or valuation, be may change Il IN eth
or respect. and Increase the amour
assessed accordingly. bat Ia such cas-
/, he shall immediately notify the PEI
/. son Interested by mailing 20 such pei
4 son, directed 20 bis usual place Of res
4 donce OF business, notice OF sue
4 change But the amount or value o
|. such property listed shall 20 no cas-
be- diminished by the assessor
4 The assessors attention "a called /
!. sections f0i0. i0ti. 1859 and i0f,
!. which an refer 20 the taking Of lisi
q % property Tor TAXATION purposes.
b Splendid Ceremony az Windsor,
All london. Feb u-Au intoro8tln