New Mexico Administrative Code
Title 3 - TAXATION
Chapter 6 - PROPERTY TAXES
Part 7 - ADMINISTRATIVE PROVISIONS
Section 3.6.7.70 - PROPERTY TAXES DELINQUENT FOR MORE THAN TWO YEARS - TREASURER TO PREPARE DELINQUENCY LIST
Universal Citation: 3 NM Admin Code 3.6.7.70
Current through Register Vol. 35, No. 18, September 24, 2024
A. INFORMATION TO BE CONTAINED IN THE TAX DELINQUENCY LIST:
(1) The tax delinquency list for real
property shall contain the following information:
(a) The name and address of the real property
owner and any other person to whom the tax bill was sent;
(b) A description of the property upon which
the taxes are due and the property code number;
(c) A statement of the amount of property
taxes due and the date they became delinquent; and
(d) The county name, municipality, town or
village, and school district number where the real property is
located.
(2) By July 1
of each tax 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 for real property shall contain the
required information for real property only.
B. DELINQUENCY LIST DELIVERY REQUIRE-MENTS: The county treasurer shall deliver or mail the tax delinquency list for real property for the tax year to the division no later than July 15 of each year. The division may require or permit the list to be transmitted electronically.
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.
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