N.M. Admin. Code § 3.6.7.86
Current through Register Vol. 35, No. 21, November 5, 2024
If the correction by the county treasurer of name of the property owner or description of the property results in the property being exempt for a particular tax year or years by reason of provision of the New Mexico Constitution as implemented by a provision of the Property Tax Code, the treasurer may refund pursuant to Section 7-38-80 NMSA 1978 to the exempt entity that has paid property taxes.
N.M. Admin. Code § 3.6.7.86