2019 New Mexico Statutes
Chapter 7 - Taxation
Article 38 - Administration and Enforcement of Property Taxes
Section 7-38-9 - Description of property for property taxation purposes.
A. Property shall be described for property taxation purposes by a description sufficiently adequate and accurate to identify it. Real property shall be described under a uniform system of real property description in accordance with regulations of the department. The department shall promulgate regulations establishing a uniform system of real property description to be used by the department and all assessors. The system shall include requirements for a comprehensive mapping or geographic information system, the use of uniform property record documents and uniform coding of real property descriptions.
B. Real property that has been valued for property taxation purposes prior to the effective date of the Property Tax Code by a description consisting of a mere reference to the time and place of filing or recording in the office of the county clerk of any map or other instrument describing the property with sufficient preciseness to permit its identification shall be considered to have been sufficiently described for property taxation purposes. All prior assessments, records and instruments maintained or issued by property taxation officers which describe the property by such a reference are validated and given the same force and effect as if a description of the property had been used that would comply with this section.
History: 1953 Comp., § 72-31-9, enacted by Laws 1973, ch. 258, § 49; 1999, ch. 215, § 1.
ANNOTATIONSThe 1999 amendment, effective June 18, 1999, in the last sentence in Subsection A substituted "shall" for "must" and inserted "or geographic information system".
Adequate and proper description of real estate is essential to taxation. Otero v. Sandoval, 1956-NMSC-008, 60 N.M. 444, 292 P.2d 319.
Insufficient description presents jurisdictional defect. — An erroneous description may be corrected, but a totally insufficient description presents a jurisdictional defect. Otero v. Sandoval, 1956-NMSC-008, 60 N.M. 444, 292 P.2d 319.
Description in declaration must be sufficient to pass title. — In declaring his real property, the taxpayer is required to describe the property in such a manner as would be sufficient in a deed to identify the property so that title thereto would pass. Bloch Pitt Invs. v. Assessor of Bernalillo Cnty., 1974-NMSC-073, 86 N.M. 589, 526 P.2d 183.
Must be able to locate property by description. — The property must be so described that it would enable one to locate it on the ground without resort to or aid of data other than that contained in and pointed to by the description itself. McKay v. Espinosa, 1958-NMSC-144, 65 N.M. 241, 335 P.2d 567.
Incorrect notation of land in certain school district not essential. — A notation on the tax roll, indicating that the land was in a particular school district, was not an essential part of the listing of the property for taxation and did not affect the validity of the tax sale, though the land was not in fact in such school district. Greene v. Esquibel, 1954-NMSC-039, 58 N.M. 429, 272 P.2d 330.
Aid of extrinsic evidence makes description sufficient. — When there is uncertainty in description, if through the aid of extrinsic evidence, together with data afforded by the description itself such uncertainty is resolved, the description will be considered sufficient. Otero v. Sandoval, 1956-NMSC-008, 60 N.M. 444, 292 P.2d 319.
Judicial notice that half section contains 320 acres. — Supreme court will take judicial notice that half section of land according to congressional subdivisions contains 320 acres instead of 160 acres. McKay v. Espinosa, 1958-NMSC-144, 65 N.M. 241, 335 P.2d 567.
Phrase "160 acres" does not invalidate a description otherwise sufficient. McKay v. Espinosa, 1958-NMSC-144, 65 N.M. 241, 335 P.2d 567.
Description of land only as "NE 1/4 160 acres" without mention of section, township, range or school district formed no basis for assessment and levy under statute requiring description which would form basis in deed to pass title and no title could pass by the tax deed description. Otero v. Sandoval, 1956-NMSC-008, 60 N.M. 444, 292 P.2d 319.
Am. Jur. 2d, A.L.R. and C.J.S. references. — 72 Am. Jur. 2d State and Local Taxation § 734.
84 C.J.S. Taxation § 587 et seq.
