New Mexico Administrative Code › Title 3 - TAXATION › Chapter 6 - PROPERTY TAXES › Part 7 - ADMINISTRATIVE PROVISIONS › Section 3.6.7.69 - NOTIFICATION TO PROPERTY OWNER OF DELINQUENT TAXES

Current through Register Vol. 35, No. 13, July 16, 2024
A.
FORM OF NOTIFICATION TO PROPERTY
				OWNER OF TRANSFER OF DELINQUENT ACCOUNT:
The notice of transfer of
				delinquent account shall be in substantially the following form but the form
				may contain additional information including, but not limited to, a statement
				as to the full amount of taxes owed on the property for years other than the
				delinquent year:
NOTICE TO PROPERTY OWNER OF
TRANSFER OF DELINQUENT ACCOUNT
TO: (Name and address of property owner or any person other
				  than the owner to whom the tax bill was sent)
You are hereby notified by the _______________________ county
				  treasurer that property taxes upon the following described property in the
				  following amounts for the ________________ tax year became delinquent on
				  ______________________; and that the taxes have been delinquent for more than
				  one (2) years. Pursuant to Sections
				  7-38-61
				  and
				  7-38-62
				  NMSA 1978, this delinquent account is hereby transferred as of July 1 for
				  collection to the Property Tax Division, Manuel Lujan, Sr. Building, Santa Fe,
				  New Mexico 87504-0630, phone (505) 827-0876. Payment shall be made to the
				  _______________________ county treasurer as agent for collection of this
				  account pursuant to Section 6.3.7.71 NMAC.
Delinquent Account No. ____________ School District No.
				  ___________
Property description and code no. (include location, vehicle
				  registration "MH" number and vehicle identification number if a manufactured
				  home):
_________________________________________________________________
_________________________________________________________________
_________________________________________________________________
_________________________________________________________________
Tax Year
Amount of Tax Due
Interest
							 Due
Penalty Due
Total
20___
________
________
________
_________
20___
________
________
________
_________
20___
________
________
________
_________
20___
________
________
________
_________
20___
________
________
________
_________
Total due for all years . . . . . . . . . . . . . . .
				  __________
Due by: ___________, otherwise, additional interest and
				  penalty will accrue.
INTEREST
Pursuant to
				  7-38-49
				  NMSA 1978, if property taxes are not paid for any reason within thirty (30)
				  days after the date they are due, interest on the unpaid taxes shall accrue
				  from the thirtieth day after they are due until the date they are paid.
				  Interest shall accrue at the rate of one percent (1%) a month or any fraction
				  of a month.
PENALTY
Pursuant to
				  7-38-50
				  NMSA 1978, if property taxes become delinquent, a penalty of one percent (1%)
				  of the delinquent taxes for each month or any portion of a month they remain
				  unpaid shall be im-posed, but the total penalty shall not exceed five percent
				  (5%) of the delinquent taxes except that, when the penalty determined under the
				  forgoing provisions of this subsection is less than five dollars ($5.00), the
				  penalty to be imposed shall be five dollars ($5.00). A county may suspend for a
				  particular tax year application of the minimum penalty requirements of Section
				  7-38-60
				  NMSA 1978 by resolution of its county commissioners adopted not later than
				  September 1 of that tax year.
If property taxes became delinquent because of an intent to
				  defraud by the property owner, fifty percent (50%) of the property taxes due or
				  fifty dollars ($50.00), whichever is greater, shall be added as a
				  penalty.
REAL PROPERTY
Pursuant to
				  7-38-65
				  NMSA 1978, if the property taxes due on real property are not paid within three
				  (3) years from the date of delinquency, the real property will be sold and a
				  deed issued by the property tax division of the New Mexico taxation and revenue
				  department.
PERSONAL PROPERTY
Pursuant to
				  7-38-53
				  NMSA 1978, if property taxes due on personal property are not paid, the
				  personal property may be seized and sold by the division, at any time, for
				  taxes under authority of a demand warrant.
Until sale, property listed on the property tax delinquency
				  list will continue to be assessed and taxed to its owner in the same manner as
				  it would be if it were not listed on the property tax delinquency list.
Date ______________ County Treasurer
				  ___________________________________
B.
LIABILITY FOR TAX ON PROPERTY LISTED ON THE PROPERTY TAX DELINQUENCY
				LIST:
Until sale, property listed on the property tax delinquency list
				will continue to be assessed and taxed to its owner in the same manner as it
				would be if it were not listed on the property tax delinquency list.