New Mexico Administrative Code
Title 3 - TAXATION
Chapter 6 - PROPERTY TAXES
Part 50 - PROCEDURES FOR COUNTY TREASURERS
Section 3.6.50.16 - NOTIFICATION TO PROPERTY OWNER OF DELINQUENT PROPERTY TAXES

Universal Citation: 3 NM Admin Code 3.6.50.16

Current through Register Vol. 35, No. 18, September 24, 2024

A. In accordance with Section 7-38-51 NMSA 1978, any property tax delinquent more than thirty days as of June 30th of each year, the treasurer shall mail a notice of delinquency to the assessed owner and any person other than the owner to whom the tax bill on the property was sent. This applies to every delinquency and not just those on the state delinquency list.

B. If payment has not been received within 90 days following the written notice of delinquency, the treasurer shall pursue further collection efforts.

C. If the collection rate for a tax year for any jurisdiction in the county falls twenty percent below anticipated collections as of December 31st of that year or June 30th of the following year, the treasurer must immediately notify the board of finance in writing.

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