2019 New Mexico Statutes
Chapter 7 - Taxation
Article 38 - Administration and Enforcement of Property Taxes
Section 7-38-77 - Authority to make changes in property tax schedule after its delivery to the county treasurer.

A. After delivery of the property tax schedule to the county treasurer, the amounts shown on the schedule as taxes due and other information on the schedule shall not be changed except:

(1) by the county treasurer to correct obvious errors in the mathematical computation of taxes;

(2) by the county treasurer to correct obvious errors by the county assessor in:

(a) the name or address of the property owner or other persons shown on the schedule;

(b) the description of the property subject to property taxation, even if the correction results in a change in the amount shown on the schedule as taxes due;

(c) the data entry of the value, classification, allocation of value and limitation on increases in value pursuant to Sections 7-36-21.2 and 7-36-21.3 NMSA 1978 of property subject to property taxation by the county assessor; or

(d) the application of eligible, documented and qualified exemptions;

(3) by the county treasurer to cancel multiple valuations for property taxation purposes of the same property in a single tax year, but only if:

(a) a taxpayer presents tax receipts showing the payment of taxes by the taxpayer for any year in which multiple valuations for property taxation purposes are claimed to have been made;

(b) a taxpayer presents evidence of ownership of the property, satisfactory to the treasurer, as of January 1 of the year in which multiple valuations for property taxation purposes are claimed to have been made; and

(c) there is no dispute concerning ownership of the property called to the attention of the treasurer, and the treasurer has no actual knowledge of any dispute concerning ownership of the property;

(4) by the county treasurer, to correct the tax schedule so that it no longer contains personal property that is deemed to be unlocatable, unidentifiable or uncollectable, after thorough research with verification by the county assessor or appraiser, with notification to the department and the county clerk;

(5) as a result of a protest, including a claim for refund, in accordance with the Property Tax Code, of values, classification, allocations of values determined for property taxation purposes or a denial of a claim for an exemption;

(6) by the department or the order of a court as a result of any proceeding by the department to collect delinquent property taxes under the Property Tax Code;

(7) by a court order entered in an action commenced by a property owner under Section 7-38-78 NMSA 1978;

(8) by the department as authorized under Section 7-38-79 NMSA 1978;

(9) by the department of finance and administration as authorized under Section 7-38-77.1 NMSA 1978; or

(10) as specifically otherwise authorized in the Property Tax Code.

B. As used in this section, "obvious errors" does not include the method used to determine the valuation for, or a difference of opinion in the value of, the property subject to property taxation.

History: 1953 Comp., § 72-31-77, enacted by Laws 1973, ch. 258, § 117; 1974, ch. 92, § 27; 1981, ch. 37, § 79; 1995, ch. 65, § 1; 2000, ch. 32, § 1; 2015, ch. 39, § 1.

The 2015 amendment, effective June 19, 2015, designated authority to the county treasurer to correct certain obvious errors in the property tax schedule; designated the previously undesignated introductory sentence as Subsection A; designated former Subsection A as Paragraph (1) of Subsection A, and after "obvious", deleted "clerical"; deleted former Paragraphs (1) and (2) of Subsection A; added the language of former Paragraph (3) of Subsection A to Paragraph (1); added a new Paragraph (2) of Subsection A; redesignated former Subsection B as Paragraph (3) of Subsection A, redesignated former Paragraphs (1), (2) and (3) of Subsection B as Subparagraphs (a), (b) and (c) of Subsection A, respectively; in Subsection A(3)(a), after "taxes by", deleted "him" and added "the taxpayer"; in Subparagraph A(3)(c), after "and", deleted "he" and added "the treasurer"; redesignated former Subsections C, D, E, F, G, H and I as Paragraphs (4), (5), (6), (7), (8), (9) and (10) of Subsection A, respectively; and added a new Subsection B.

Applicability. — Laws 2015, ch. 39, § 3 provided that the provisions of Laws 2015, ch. 39, § 1 apply to taxable years beginning on or after January 1, 2016.

The 2000 amendment, effective July 1, 2000, added present Subsection C and redesignated the remaining subsections accordingly.

The 1995 amendment, effective June 16, 1995, substituted "department" for "division" in Subsections D and F, added Subsection G, redesignated former Subsection G as Subsection H, and made a minor stylistic change in Subsection F.

Treasurer authorized to make corrections. — The treasurer is authorized, upon finding any property upon which taxes have become delinquent to be erroneously described or omitted from tax rolls, to correct any errors of description. Trujillo v. Dimas, 1956-NMSC-043, 61 N.M. 235, 297 P.2d 1060.

Inadequacy of description. — If the description on the assessment rolls for any one of the years involved was sufficient, any inadequacy of description in any other of the years would be immaterial. Trujillo v. Dimas, 1956-NMSC-043, 61 N.M. 235, 297 P.2d 1060.

Such as failure to say whether township was north or south is not fatal since all townships are north and all ranges east in Santa Fe county. Trujillo v. Dimas, 1956-NMSC-043, 61 N.M. 235, 297 P.2d 1060.