New Mexico Administrative Code
Title 3 - TAXATION
Chapter 6 - PROPERTY TAXES
Part 50 - PROCEDURES FOR COUNTY TREASURERS
Section 3.6.50.7 - DEFINITIONS

A. "Assessor" means a county assessor as defined by Sections 4-39-1 through 4-39-7 [repealed] NMSA 1978, as amended.

B. "Board of finance" means a county board of finance.

C. "Delinquent" refers to any payment of taxes that is not paid within thirty days of the date on which they were due.

D. "Department" means the department of finance and administration.

E. "Forfeiture" funds means cash or property that is subject to forfeiture and is under the Controlled Substances Act, Sections 30-31-34 through Section 30-31-35 NMSA 1978.

F. "Local government" means a local public body as defined in Section 6-6-1 NMSA 1978.

G. "Local government division" means the local government division of the department of finance and administration.

H. "Property tax division" means the property tax division of the taxation and revenue department.

I. "Refund" is that portion of property taxes in controversy found to be in excess of the amount legally due.

J. "Secretary" means the cabinet secretary of the department of finance and administration.

K. "State delinquency list" means the tax delinquency list collected by the property tax division as defined in Section 7-38-62 NMSA 1978.

L. "Taxes on omitted property" refers to taxes on property subject to property taxation but was omitted from property tax schedules and for which taxes have not been paid but would be due, except for the omission.

M. "Treasurer" means a county treasurer as defined by Sections 4-43-1 [repealed] through 4-43-4 NMSA 1978, as amended.