2019 New Mexico Statutes
Chapter 7 - Taxation
Article 38 - Administration and Enforcement of Property Taxes
Section 7-38-54 - Demand warrant; contents.
A demand warrant shall:
A. contain a statement of the authority for its issuance and service;
B. identify the property owner, the amount of the delinquent taxes on his personal property and the date on which the taxes were due;
C. describe the personal property subject to the tax and the demand warrant;
D. order the person on whom it is served to:
(1) reveal the amount of personal property in his possession that is described in the demand warrant;
(2) state the extent of his and any other person's interest in the personal property;
(3) reveal the amount and kind of the property owner's personal property described in the demand warrant that are in the possession of other persons; and
(4) surrender the personal property described in the demand warrant and in his possession;
E. state the penalties for failure to comply with the terms of the warrant; and
F. be signed by the county treasurer.
History: 1953 Comp., § 72-31-54, enacted by Laws 1973, ch. 258, § 94; 1974, ch. 92, § 21.
