State Codes and Statutes

Statutes > New-mexico > Chapter-7 > Article-38 > Section-7-38-37

7-38-37. Contents of property tax bill.

Each property tax bill shall be in a form and contain the information required by regulations of the department and shall contain at least the following: 

A.     all of the information required to be contained in the property tax schedule; 

B.     the amount of property taxes due on each installment, the due dates of the installments and the dates on which taxes become delinquent; 

C.     a brief statement of the option available to make prepayments of the property tax due pursuant to Sections 7-38-38.2 and 7-38-38.3 NMSA 1978; 

D.     a brief statement of the procedure under Section 7-38-39 NMSA 1978 for protesting values for property taxation purposes, classification, allocation of values to governmental units or a denial of a claim for an exemption; 

E.     a statement of the interest and penalties imposed by law for delinquency in the payment of property taxes and the remedies available against the taxpayer and the property for nonpayment of the amount due;  

F.     a statement advising the property owner that the property tax bill is the only notice the property owner will receive for payment of both installments of the tax if no separate notice will be sent with respect to the second installment; 

G.     the amount of any prepayment of the first installment made pursuant to Section 7-38-38.2 NMSA 1978; and 

H.     the total amount of any monthly payments made pursuant to Section 7-38-38.3 NMSA 1978 and a statement of the amount of the final monthly payment necessary to pay the balance of the tax due.

State Codes and Statutes

Statutes > New-mexico > Chapter-7 > Article-38 > Section-7-38-37

7-38-37. Contents of property tax bill.

Each property tax bill shall be in a form and contain the information required by regulations of the department and shall contain at least the following: 

A.     all of the information required to be contained in the property tax schedule; 

B.     the amount of property taxes due on each installment, the due dates of the installments and the dates on which taxes become delinquent; 

C.     a brief statement of the option available to make prepayments of the property tax due pursuant to Sections 7-38-38.2 and 7-38-38.3 NMSA 1978; 

D.     a brief statement of the procedure under Section 7-38-39 NMSA 1978 for protesting values for property taxation purposes, classification, allocation of values to governmental units or a denial of a claim for an exemption; 

E.     a statement of the interest and penalties imposed by law for delinquency in the payment of property taxes and the remedies available against the taxpayer and the property for nonpayment of the amount due;  

F.     a statement advising the property owner that the property tax bill is the only notice the property owner will receive for payment of both installments of the tax if no separate notice will be sent with respect to the second installment; 

G.     the amount of any prepayment of the first installment made pursuant to Section 7-38-38.2 NMSA 1978; and 

H.     the total amount of any monthly payments made pursuant to Section 7-38-38.3 NMSA 1978 and a statement of the amount of the final monthly payment necessary to pay the balance of the tax due.


State Codes and Statutes

State Codes and Statutes

Statutes > New-mexico > Chapter-7 > Article-38 > Section-7-38-37

7-38-37. Contents of property tax bill.

Each property tax bill shall be in a form and contain the information required by regulations of the department and shall contain at least the following: 

A.     all of the information required to be contained in the property tax schedule; 

B.     the amount of property taxes due on each installment, the due dates of the installments and the dates on which taxes become delinquent; 

C.     a brief statement of the option available to make prepayments of the property tax due pursuant to Sections 7-38-38.2 and 7-38-38.3 NMSA 1978; 

D.     a brief statement of the procedure under Section 7-38-39 NMSA 1978 for protesting values for property taxation purposes, classification, allocation of values to governmental units or a denial of a claim for an exemption; 

E.     a statement of the interest and penalties imposed by law for delinquency in the payment of property taxes and the remedies available against the taxpayer and the property for nonpayment of the amount due;  

F.     a statement advising the property owner that the property tax bill is the only notice the property owner will receive for payment of both installments of the tax if no separate notice will be sent with respect to the second installment; 

G.     the amount of any prepayment of the first installment made pursuant to Section 7-38-38.2 NMSA 1978; and 

H.     the total amount of any monthly payments made pursuant to Section 7-38-38.3 NMSA 1978 and a statement of the amount of the final monthly payment necessary to pay the balance of the tax due.