N.M. Admin. Code § 3.6.7.70

Current through Register Vol. 35, No. 21, November 5, 2024

Section 3.6.7.70 - PROPERTY TAXES DELINQUENT FOR MORE THAN TWO YEARS - TREASURER TO PREPARE DELINQUENCY LIST

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.

N.M. Admin. Code § 3.6.7.70

3/23/83, 12/31/85, 12/29/94, 8/31/96, 11/30/99; 3.6.7.70 NMAC - Rn, 3 NMAC 6.7.70, 4/30/01