2019 New Mexico Statutes
Chapter 7 - Taxation
Article 38 - Administration and Enforcement of Property Taxes
Section 7-38-42 - Collection and receipt of and accounting for property taxes; application of receipts to delinquent taxes.
A. The county treasurer has the responsibility and authority for collection of taxes and any penalties or interest due under the Property Tax Code except for the collection of delinquent taxes, penalties and interest authorized to be collected by the department under Section 7-38-62 NMSA 1978.
B. Property taxes, penalties and interest collected shall be receipted and accounted for in accordance with law and regulations of the department of finance and administration.
C. Any payments received by the treasurer or the department as payments for property taxes, penalties or interest shall be first applied to the oldest outstanding unpaid property taxes, penalties or interest accrued in prior property tax years on the property identified and described in the property tax bill for which payment is tendered or, if the payment cannot be identified with a particular year's property tax bill, then the payment shall be applied first to the oldest liability for property taxes, penalties and interest shown in the treasurer's records under the name of the paying taxpayer. In applying the foregoing requirements for applications of payments and in the adoption of any regulations to implement those provisions, the following additional rules shall apply:
(1) applications of payments to a prior year's delinquent taxes, penalties and interest shall not be made for more than ten years prior to the year of payment unless the treasurer's records show that the property for which taxes are delinquent has been deeded to the state of New Mexico and that property has not been sold by the state pursuant to applicable law;
(2) applications of payments to a prior year's delinquent taxes, penalties and interest shall not be made if:
(a) the prior year for which the delinquent taxes, penalties or interest are due is not the immediately preceding tax year;
(b) the delinquent taxes, penalties or interest are the result of real estate improvements that were omitted from property tax schedules in the prior year and listed and billed pursuant to Section 7-38-76 NMSA 1978;
(c) the current owner was not the owner at the time the improvements were omitted and had no actual notice that the improvements were omitted; and
(d) the payments were made by or on behalf of the current owner;
(3) after application of payment received, if all or part of the payment has been applied to a prior year's delinquent taxes, penalties or interest, the receipting authority shall issue a receipt to the paying taxpayer showing the application of the payment and indicating any balance due for taxes, penalties or interest to bring the property tax payment status current; and
(4) the failure of a receipting authority to apply a payment as required under this subsection or the failure to issue a required receipt to the taxpayer of the status of his account shall not relieve the taxpayer of liability for taxes, penalties or interest he would otherwise be required to pay nor does action or inaction by the receipting authority act to estop the collecting authority from taking any action to collect or enforce the payment of taxes, penalties and interest legally due.
History: Laws 1979, ch. 343, § 1; 2003, ch. 95, § 2.
ANNOTATIONSRepeals and reenactments. — Laws 1973, ch. 343, § 1 repealed 7-38-42, and enacted a new section.
The 2003 amendment, effective June 20, 2003, added Paragraph C(2) and redesignated former Paragraphs C(2) and (3) as present Paragraphs C(3) and (4).
Payment to county treasurer constitutes payment to state. — Timely payments of delinquent tax to the county treasurer constituted payment to the state since treasurer had apparent if not statutory authority to accept payment of delinquent taxes on property deeded to, but not yet sold by, the state. Tabet v. Campbell, 1984-NMSC-059, 101 N.M. 334, 681 P.2d 1111.
