New Mexico Administrative Code
Title 3 - TAXATION
Chapter 6 - PROPERTY TAXES
Part 7 - ADMINISTRATIVE PROVISIONS
- Section 3.6.7.1 - ISSUING AGENCY
- Section 3.6.7.2 - SCOPE
- Section 3.6.7.3 - STATUTORY AUTHORITY
- Section 3.6.7.4 - DURATION
- Section 3.6.7.5 - EFFECTIVE DATE
- Section 3.6.7.6 - OBJECTIVE
- Section 3.6.7.7 - DEFINITIONS
- Section 3.6.7.8 - TAXES IMPOSED UNDER THE PROPERTY TAX CODE - APPLICABILITY OF ADMINISTRATION AND ENFORCEMENT PROVISIONS
- Section 3.6.7.9 - INVESTIGATIVE AUTHORITY AND POWERS
- Section 3.6.7.10 - INFORMATION REPORTS
- Section 3.6.7.11 - CONFIDENTIALITY OF INFORMATION
- Section 3.6.7.12 - RESERVED
- Section 3.6.7.13 - EFFECT OF THE PRESUMPTION OF CORRECTNESS
- Section 3.6.7.14 - VALUATION DATE
- Section 3.6.7.15 - REPORTING OF PROPERTY FOR VALUATION - PENALTIES FOR FAILURE TO REPORT
- Section 3.6.7.16 - PROPERTY OWNED BY NONGOVERNMENTAL ENTITIES - PRESUMPTION OF TAXABILITY - CLAIMING OF EXEMPTION
- Section 3.6.7.17 - DESCRIPTION OF PROPERTY FOR PROPERTY TAXATION PURPOSES
- Section 3.6.7.18 - INSTALLATION OF REQUIRED SYSTEM BY DEPARTMENT
- Section 3.6.7.19 - RESERVED
- Section 3.6.7.20 - RESERVED
- Section 3.6.7.21 - STATEMENT OF DECREASE IN VALUE
- Section 3.6.7.22 - RESERVED
- Section 3.6.7.23 - RESERVED
- Section 3.6.7.24 - PROPERTY ACQUIRED BY THE STATE BY OUTRIGHT PURCHASE OR TRADE
- Section 3.6.7.25 - CLAIMING EXEMPTIONS - REQUIREMENTS - PENALTIES
- Section 3.6.7.26 - RESERVED
- Section 3.6.7.27 - PUBLICATION OF NOTICE RELATING TO REPORTING PROPERTY FOR VALUATION AND CLAIMING EXEMPTIONS
- Section 3.6.7.28 - VETERANS EXEMPTION FROM REGISTRATION FEE FOR A MOTOR VEHICLE
- Section 3.6.7.29 - FORM OF NOTICE OF VALUE
- Section 3.6.7.30 - TIME OF ELECTION OF REMEDIES
- Section 3.6.7.31 - PROTESTING VALUES, CLASSIFICATION, ALLOCATION OF VALUES AND DENIAL OF EXEMPTIONS DETERMINED BY THE DEPARTMENT
- Section 3.6.7.32 - PROTEST HEARINGS - VALUATION DETERMINED BY DEPARTMENT
- Section 3.6.7.33 - PROTESTING VALUES, CLASSIFICATION, ALLOCATION OF VALUES AND DENIAL OF EXEMPTIONS DETERMINED BY THE COUNTY ASSESSOR
- Section 3.6.7.34 - COUNTY VALUATION PROTESTS BOARDS
- Section 3.6.7.35 - RESERVED
- Section 3.6.7.36 - PROTEST HEARINGS - VALUATION DETERMINED BY COUNTY ASSESSOR
- Section 3.6.7.37 - APPEAL OF COUNTY VALUATION PROTESTS BOARD DECISION
- Section 3.6.7.38 - RESERVED
- Section 3.6.7.39 - RESERVED
- Section 3.6.7.40 - RESERVED
- Section 3.6.7.41 - RESERVED
- Section 3.6.7.42 - RESERVED
- Section 3.6.7.43 - RESERVED
- Section 3.6.7.44 - PREPARATION OF PROPERTY TAX SCHEDULE BY ASSESSOR
- Section 3.6.7.45 - RESERVED
- Section 3.6.7.46 - CONTENTS OF PROPERTY TAX BILL
- Section 3.6.7.47 - RESERVED
- Section 3.6.7.48 - RESERVED
- Section 3.6.7.49 - CLAIMS FOR REFUND - CIVIL ACTION
- Section 3.6.7.50 - RESERVED
- Section 3.6.7.51 - RESERVED
- Section 3.6.7.52 - RESERVED
- Section 3.6.7.53 - PERSONAL PROPERTY - JEOPARDY ASSESSMENTS
- Section 3.6.7.54 - RESERVED
- Section 3.6.7.55 - PROTEST HEARING - FAILURE TO APPEAR
- Section 3.6.7.56 - RESERVED
- Section 3.6.7.57 - RESERVED
- Section 3.6.7.58 - RESERVED
- Section 3.6.7.59 - DELINQUENT TAXES - CIVIL PENALTIES
- Section 3.6.7.60 - FORM OF NOTIFICATION TO PROPERTY OWNER OF DELINQUENT PROPERTY TAXES
- Section 3.6.7.61 - DELINQUENT TAXES - MANUFACTURED HOMES - NOTICE TO MOTOR VEHICLE DIVISION - NOTICE CONSTITUTES LIEN
- Section 3.6.7.62 - RESERVED
- Section 3.6.7.63 - RESERVED
- Section 3.6.7.64 - RESERVED
- Section 3.6.7.65 - RESERVED
- Section 3.6.7.66 - RESERVED
- Section 3.6.7.67 - RESERVED
- Section 3.6.7.68 - CERTIFICATE OF SALE
- Section 3.6.7.69 - NOTIFICATION TO PROPERTY OWNER OF DELINQUENT TAXES
- Section 3.6.7.70 - PROPERTY TAXES DELINQUENT FOR MORE THAN TWO YEARS - TREASURER TO PREPARE DELINQUENCY LIST
- Section 3.6.7.71 - COUNTY TREASURERS ARE AUTHORIZED TO ACT AS AGENT FOR THE DEPARTMENT IN ACCEPTING PAYMENTS
- Section 3.6.7.72 - RESERVED
- Section 3.6.7.73 - RESERVED
- Section 3.6.7.74 - RESERVED
- Section 3.6.7.75 - RESERVED
- Section 3.6.7.76 - RESERVED
- Section 3.6.7.77 - INSTALLMENT AGREEMENTS
- Section 3.6.7.78 - RESERVED
- Section 3.6.7.79 - RESERVED
- Section 3.6.7.80 - DISTRIBUTION OF AMOUNTS RECEIVED FROM SALE OF PROPERTY
- Section 3.6.7.81 - RESERVED
- Section 3.6.7.82 - RESERVED
- Section 3.6.7.83 - "OFFICERS OR EMPLOYEES OF THE STATE OR ANY OF ITS POLITICAL SUBDIVISIONS ENGAGED IN THE ADMINISTRATION OF THE PROPERTY TAX" DEFINED
- Section 3.6.7.84 - RESERVED
- Section 3.6.7.85 - PROPERTY SUBJECT TO TAXATION BUT OMITTED FROM PROPERTY TAX SCHEDULES IN PRIOR YEARS
- Section 3.6.7.86 - EXEMPTION RESULTING FROM CORRECTION OF OBVIOUS CLERICAL ERROR
- Section 3.6.7.87 - COUNTY TREASURER REQUIRED TO FORWARD COPIES OF PETITIONS FOR CORRECTION OF ERRORS SERVED ON THEM TO THE DIVISION
- Section 3.6.7.88 - ORDER BY THE DEPARTMENT - PROTEST REMEDY
Current through Register Vol. 35, No. 18, September 24, 2024
Disclaimer: These regulations may not be the most recent version. New Mexico may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
