2011 New Mexico Statutes
Chapter 7: Taxation
Article 35: Property Tax, 7-35-1 through 7-35-10
Section 7-35-2.1: Additional definition.
7-35-2.1. Additional definition.
As used in the Property Tax Code [Articles 35 to 38 of Chapter 7 NMSA 1978], "costs" means the expenses incurred by the department in connection with collecting delinquent taxes. As applied to a particular property, "costs" may be, in the discretion of the department, either the sum of the expenses incurred specifically in connection with that property or the uniform charge applied to the class of delinquent properties of which the property is a member.
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