reglab/housing_qa huggingface dataset:
NM Stat § 7-38-51 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 38 - Administration and Enforcement of Property Taxes|Section 7-38-51 - Notification to property owner of delinquent property 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. History: 1953 Comp., § 72-31-51, enacted by Laws 1973, ch. 258, § 91; 1974, ch. 92, § 19; 1982, ch. 28, § 20. ANNOTATIONSAm. Jur. 2d, A.L.R. and C.J.S. references. — 72 Am. Jur. 2d State and Local Taxation § 860.
NM Stat § 7-38-52 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 38 - Administration and Enforcement of Property Taxes|Section 7-38-52 - Notification to motor vehicle division of unpaid property taxes on manufactured homes; notice of filing constitutes lien on vehicle.

A. In the preparation of the tax delinquency notices, the county treasurer shall ascertain those persons who have failed to pay taxes on manufactured homes. B. In addition to the information required under Section 7-38-51 NMSA 1978, delinquency notices sent to the persons determined under Subsection A of this section shall include the location and vehicle identification number of the manufactured home. C. A copy of the delinquency notice of unpaid taxes on a manufactured home shall be sent to the motor vehicle division of the department. Upon receipt and filing of the notice by the motor vehicle division, the unpaid taxes, penalty and interest constitute a security interest in and a lien on the vehicle in accordance with Section 66-3-204 NMSA 1978. The delinquency notice sent to the owner of the manufactured home shall notify the owner of the mailing of the copy of the notification to the motor vehicle division and of the legal effect of the filing of the notice by that division. D. When the delinquent taxes, penalty and interest are fully paid, the county treasurer shall certify the fact of payment and shall prepare a notification of certified payment. The original notification shall be sent to the motor vehicle division of the department, and a copy shall be sent to the owner of the manufactured home. E. The lien provided for in this section is in addition to any other remedy available to the state for the collection of delinquent property taxes. History: 1953 Comp., § 72-31-52, enacted by Laws 1973, ch. 258, § 92; 1974, ch. 92, § 20; 1983, ch. 295, § 3; 1991, ch. 166, § 9. ANNOTATIONSThe 1991 amendment, effective June 14, 1991, deleted "transportation" preceding "department" in the first sentence in Subsection C and in the second sentence in Subsection D and made a minor stylistic change in Subsection C.
NM Stat § 7-38-53 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 38 - Administration and Enforcement of Property Taxes|Section 7-38-53 - Collection of delinquent property taxes on personal property; assertion of claim against personal property.

A county treasurer may collect delinquent property taxes on personal property by asserting a claim against the owner's personal property for which taxes are delinquent. A claim shall be asserted by service of a demand warrant by the county treasurer, an employee of his office designated by him or the county sheriff upon any person in possession of the personal property subject to the claim. History: 1953 Comp., § 72-31-53, enacted by Laws 1973, ch. 258, § 93.
NM Stat § 7-38-54 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 38 - Administration and Enforcement of Property Taxes|Section 7-38-54 - Demand warrant; contents.

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. History: 1953 Comp., § 72-31-54, enacted by Laws 1973, ch. 258, § 94; 1974, ch. 92, § 21.
NM Stat § 7-38-55 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 38 - Administration and Enforcement of Property Taxes|Section 7-38-55 - Surrender of personal property; penalty for refusal.

A. Any person in the possession of personal property subject to claim for delinquent taxes and upon whom service of a demand warrant has been made must surrender the personal property to the county treasurer. However, that part of the personal property which is the subject of a bona fide attachment, execution or other similar process need not be surrendered unless the property is released from the attachment, execution or other similar process. B. Any person who wrongfully fails or refuses to surrender personal property is personally liable for an amount equal to the value of the personal property not surrendered or the amount of the delinquent taxes, penalties and interest on that property, whichever is less. History: 1953 Comp., § 72-31-55, enacted by Laws 1973, ch. 258, § 95.
NM Stat § 7-38-56 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 38 - Administration and Enforcement of Property Taxes|Section 7-38-56 - Release of personal property seized.

The county treasurer may release all or part of the personal property seized if he determines that the release will facilitate the collection of the delinquent taxes. However, the release does not prevent the assertion of any subsequent claim against the property owner's personal property. History: 1953 Comp., § 72-31-56, enacted by Laws 1973, ch. 258, § 96.
NM Stat § 7-38-57 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 38 - Administration and Enforcement of Property Taxes|Section 7-38-57 - Notice of sale of personal property.

A. As soon as practical after the seizure of personal property, but at least ten days before any proposed sale, the county treasurer shall notify the property owner by certified mail of the amount and kind of personal property seized and that the personal property will be sold for delinquent taxes on his personal property unless the taxes, penalties and interest are paid prior to the time of the sale. B. The notice shall also state the amount of taxes, penalties and interest due, the time and place of the sale and any other information the department may require by regulation. C. The treasurer shall make a diligent inquiry as to the identity and whereabouts of other persons having an interest in the property seized and provide them with the same notice given the property owner. D. Failure to receive the notice of sale does not affect the validity of the sale. History: 1953 Comp., § 72-31-57, enacted by Laws 1973, ch. 258, § 97; 1974, ch. 92, § 22. ANNOTATIONSCross references. — For mailing of notices, see 7-38-84 NMSA 1978.
NM Stat § 7-38-58 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 38 - Administration and Enforcement of Property Taxes|Section 7-38-58 - Personal property sale requirements.

A. The county treasurer must offer for sale all personal property seized by a demand warrant within sixty days of the date it is seized. B. Notice of the sale must be published in a newspaper of general circulation within the county where the personal property is to be sold at least once a week for the three weeks immediately preceding the week of the sale. The notice shall state the time and place of the sale and describe the personal property to be sold. The treasurer shall make a special effort to give notice of the sale to persons with a particular interest in special property and, apart from the requirements stated above, shall advertise the sale in a manner appropriate to the kind of property being sold. C. Personal property must be sold at public auction either by the treasurer or an auctioneer hired by him. The auction shall be held at a time and place designated by the treasurer. D. If a property owner's personal property is not sufficiently divisible to enable the treasurer to sell part of it and extinguish the tax delinquency, the treasurer may sell all of the personal property to extinguish the delinquency and return the remaining proceeds to the property owner. E. Before the sale, the treasurer shall determine a minimum sale price for the personal property. In determining the minimum price, the treasurer shall consider the value of the property owner's interest in the personal property, the amount of delinquent taxes, penalties and interest for which it is being sold and the expenses of the sale. Personal property may not be sold for less than the minimum price unless no offer met the minimum price when it was offered at an earlier public auction. F. Payment must be made in full and must be made immediately after an offer is accepted. G. If, prior to the time of the sale, the property owner pays his personal property taxes, penalties and interest due and any costs incurred in preparing for the sale, or makes satisfactory arrangements with the treasurer for the payment of these amounts, the treasurer shall return his personal property to him. History: 1953 Comp., § 72-31-58, enacted by Laws 1973, ch. 258, § 98; 1974, ch. 92, § 23. ANNOTATIONSAm. Jur. 2d, A.L.R. and C.J.S. references. — Effect of misnomer of landowner or delinquent taxpayer in notice, advertisement, etc., of tax foreclosure or sale, 43 A.L.R.2d 967. Omissions: validity of notice of tax sale or of tax sale proceeding which fails to state tax year or kind or type of taxes covered by tax assessments, 43 A.L.R.2d 988. Inclusion or exclusion of first and last days in computing the time for performance of an act or event which must take place a certain number of days before a known future date, 98 A.L.R.2d 1331.
NM Stat § 7-38-59 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 38 - Administration and Enforcement of Property Taxes|Section 7-38-59 - Certificates of sale; effect of certificates of sale.

A. Upon receiving payment for the personal property sold, the county treasurer shall execute and deliver a certificate of sale to the purchaser. B. A certificate of sale: (1) is prima facie evidence of the treasurer's right to make the sale and conclusive evidence of the regularity of all proceedings relating to the sale; (2) transfers all of the former property owner's interest in the personal property as of the date of sale. The purchaser takes the personal property free of any unrecorded or unfiled interests unknown to him at the time of sale; and (3) shall be in a form prescribed by regulation of the department. History: 1953 Comp., § 72-31-59, enacted by Laws 1973, ch. 258, § 99.
NM Stat § 7-38-60 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 38 - Administration and Enforcement of Property Taxes|Section 7-38-60 - Notification to property owner of delinquent taxes.

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. History: 1953 Comp., § 72-31-61, enacted by Laws 1973, ch. 258, § 101; 1978 Comp., § 7-38-61, recompiled as 1978 Comp., § 7-38-60 by Laws 1982, ch. 28, § 21; 1997, ch. 124, § 1. ANNOTATIONSRecompilations. — Laws 1982, ch. 28, § 22, recompiled former 7-38-60 NMSA 1978, relating to property taxes delinquent for more than two years, as 7-38-61 NMSA 1978. The 1997 amendment, effective June 20, 1997, substituted "department" for "division" throughout the section and inserted "real property" in Subsection C.
NM Stat § 7-38-61 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 38 - Administration and Enforcement of Property Taxes|Section 7-38-61 - Real property taxes delinquent for more than two years; treasurer to prepare delinquency list; notation on property tax schedule.

A. By July 1 of each year, the county treasurer shall prepare a property tax delinquency list of all real property for which taxes have been delinquent for more than two years. The tax delinquency list shall contain the information and be in a form prescribed and submitted by the date required by department regulations. The county treasurer shall record the tax delinquency list in the office of the county clerk. There shall be no recording fee for recordation of the tax delinquency list. The updated final property tax sale list shall be recorded with the office of the county clerk the day following the sale of the property. There shall be no recording fee for recordation of the final property tax sale list. B. The county treasurer shall make a notation on the property tax schedule indicating that the account has been transferred to the department for collection at the time the tax delinquency list is mailed to the department. History: 1953 Comp., § 72-31-60, enacted by Laws 1973, ch. 258, § 100; 1977, ch. 177, § 1; 1980 ch. 100, § 1; 1978 Comp., § 7-38-60, recompiled as 1978 Comp., § 7-38-61 by Laws 1982, ch. 28, § 22; 1997, ch. 124, § 2. ANNOTATIONSRecompilations. — Laws 1982, ch. 28, § 21, recompiled former 7-38-61 NMSA 1978, relating to notification to property owner of delinquent taxes, as 7-38-60 NMSA 1978. The 1997 amendment, effective June 20, 1997, substituted "department" for "division" throughout the section, added "Real" at the beginning of the section heading, and in Subsection A, inserted "real" in the first sentence and added the third sentence.
NM Stat § 7-38-62 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 38 - Administration and Enforcement of Property Taxes|Section 7-38-62 - Authority of department to collect delinquent property taxes after receipt of tax delinquency list; allowing an authorized county treasurer to act as an agent of the department; use of penalties, interest and costs.

A. After the receipt of the tax delinquency list, the department has the responsibility and exclusive authority to take all action necessary to collect delinquent taxes shown on the list. This authority includes bringing collection actions in the district courts based upon the personal liability of the property owner for taxes as well as the actions authorized in the Property Tax Code for proceeding against the property subject to the tax for collection of delinquent taxes. B. Payment of delinquent taxes listed and any penalty, interest or costs due in connection with those taxes shall be made to the department if occurring after the receipt by the department of the tax delinquency list; however, the department may authorize county treasurers to act as its agents in accepting payments of taxes, penalties, interest or costs due to the department, including payments made pursuant to an installment agreement authorized by Section 7-38-68 NMSA 1978. C. Penalties, interest and costs due received by the department pursuant to Subsection B of this section shall be retained by the department for use, subject to appropriation by the legislature, in the administration of the Property Tax Code. History: 1953 Comp., § 72-31-62, enacted by Laws 1973, ch. 258, § 102; 1990, ch. 22, § 5; 2015, ch. 44, § 1. ANNOTATIONSThe 2015 amendment, effective July 1, 2015, allowed the taxation and revenue department to authorize county treasurers to act as agents of the department in accepting payments made pursuant to an installment agreement for the payment of delinquent property taxes; in the catchline, added "allowing an authorized county treasurer to act as an agent of the department"; designated the first two sentences of the section as Subsection A, designated the third sentence of the section as Subsection B, and designated the last sentence of the section as Subsection C; in Subsection B, added "to the department, including payments made pursuant to an installment agreement authorized by Section 7-38-68 NMSA 1978"; in Subsection C, after the first occurrence of "department", deleted "under" and added "pursuant to Subsection B of". The 1990 amendment, effective May 16, 1990, added "use of penalties, interest and costs" in the catchline and added the final sentence. Payment to county treasurer constitutes payment to state. — Timely payments of delinquent tax to the county treasurer constituted payment to the state since treasurer had apparent if not statutory authority to accept payment of delinquent taxes on property deeded to, but not yet sold by, the state. Tabet v. Campbell, 1984-NMSC-059, 101 N.M. 334, 681 P.2d 1111.
NM Stat § 7-38-63 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 38 - Administration and Enforcement of Property Taxes|Section 7-38-63 - Payment of delinquent taxes to the department; distribution.

At the time of payment to the department of delinquent taxes, interest and penalties, the department shall issue a receipt to the property owner for the payment of delinquent taxes, penalties and interest. A duplicate of the receipt shall be mailed to the county treasurer together with a remittance of the property taxes paid. When the county treasurer receives the remittance of the taxes and the duplicate receipt, the treasurer shall make a notation of the payment of the property taxes, penalties and interest on the property tax schedule and shall distribute the property taxes to the appropriate governmental units in accordance with the regulations of the department of finance and administration. History: 1953 Comp., § 72-31-63, enacted by Laws 1973, ch. 258, § 103; 1979, ch. 373, § 1; 1990, ch. 22, § 6. ANNOTATIONSThe 1990 amendment, effective May 16, 1990, substituted "department" for "division" in the section heading and in two places in the first sentence, deleted "penalties and interests" following "taxes" in the second and third sentences and, in the third sentence, inserted "of the property taxes, penalties and interests" and made a minor stylistic change.
NM Stat § 7-38-64 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 38 - Administration and Enforcement of Property Taxes|Section 7-38-64 - Repealed.

ANNOTATIONSRepeals. — Laws 1997, ch. 124, § 3 repealed 7-38-64 NMSA 1978, as enacted by Laws 1973, ch. 258, § 104, relating to the authority of the department to sell personal property for delinquent taxes, effective June 20, 1997. For provisions of former section, see the 1996 NMSA 1978 on NMOneSource.com.
NM Stat § 7-38-68 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 38 - Administration and Enforcement of Property Taxes|Section 7-38-68 - Installment agreements.

A. The division may enter into an installment agreement for the payment of all delinquent property taxes, penalties, interest and costs due with respect to either real property or a manufactured home with the owner of the real property or manufactured home whose taxes have become delinquent and whose account for all or part of the delinquent taxes has been transferred for collection to the division. Execution of an installment agreement under this section by a property owner is an irrevocable admission of liability for all taxes that are the subject of the agreement. The installment agreement shall be in writing and shall not extend for a period of more than thirty-six months. Interest shall accrue on the unpaid balance during the period of the installment agreement. The rate of interest shall be one percent a month, and no other interest on that portion of the principal representing unpaid taxes shall accrue while an installment agreement is in effect. The division shall not enter into an installment agreement with a property owner on or after the date of the initial sale of real property or manufactured home for delinquent taxes whether or not the real property or manufactured home is sold and a deed issued as a result of that sale. The division shall promulgate regulations establishing requirements for a minimum down payment and substantially equal monthly payments for installment agreements. B. An installment agreement prevents any further action to collect the delinquent taxes stated in the agreement as long as the terms of the agreement are met. C. The division may proceed under the Property Tax Code to collect the property taxes, penalties, interest and costs due and unpaid if: (1) installment payments are not made on or before the dates specified in the agreement; (2) the property owner fails to pay other property taxes when required; or (3) any other condition contained in the agreement is not met. D. For the purpose of computing the time when real property or a manufactured home may be sold for delinquent taxes, the date of original delinquency shall be used when the delinquent taxes have been the subject of an installment agreement that was subsequently breached by the property owner. E. If an owner of real property or a manufactured home enters into an installment agreement and subsequently breaches the agreement under this section, the division shall not enter into another installment agreement with that property owner for the payment of the delinquent taxes that were the subject of the installment agreement. F. Alphabetically indexed and serially numbered records of installment agreements must be kept in the office of the director and made available for public inspection. History: 1953 Comp., § 72-31-68, enacted by Laws 1973, ch. 258, § 108; 1985, ch. 109, § 10. ANNOTATIONS