3.6.7NMAC


Published: 2015

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TITLE 3:              TAXATION

CHAPTER 6:      PROPERTY TAXES

PART 7:                ADMINISTRATIVE

PROVISIONS

 

3.6.7.1                    ISSUING

AGENCY: Taxation and Revenue Department, Joseph M. Montoya Building, 1100

South St. Francis Drive, P.O. Box 630, Santa Fe NM 87504-0630

[8/31/96;

3.6.7.1 NMAC - Rn, 3 NMAC 6.7.1, 4/30/01]

 

3.6.7.2                    SCOPE: The sections under this part

apply to all property subject to property taxation under the Property Tax Code,

owners and agents of owners of such property and all county officials and

personnel of the taxation and revenue department charged with administration of

the Property Tax Code.

[8/31/96;

3.6.7.2 NMAC - Rn, 3 NMAC 6.7.2, 4/30/01]

 

3.6.7.3                    STATUTORY AUTHORITY: Section 9-11-6.2

NMSA 1978.

[8/31/96;

3.6.7.3 NMAC - Rn, 3 NMAC 6.7.3, 4/30/01]

 

3.6.7.4                    DURATION: Permanent.

[8/31/96;

3.6.7.4 NMAC - Rn, 3 NMAC 6.7.4, 4/30/01]

 

3.6.7.5                    EFFECTIVE DATE: 8/31/96, unless a later

date is cited at the end of a section, in which case the later date is the

effective date.

[8/31/96;

3.6.7.5 NMAC - Rn & A, 3 NMAC 6.7.5, 4/30/01]

 

3.6.7.6                    OBJECTIVE: The objective of this part

is to interpret, exemplify, implement and enforce the provisions of the

Property Tax Code.

[8/31/96;

3.6.7.6 NMAC - Rn, 3 NMAC 6.7.6, 4/30/01]

 

3.6.7.7                    DEFINITIONS: [Reserved.]

[8/31/96;

3.6.7.7 NMAC - Rn, 3 NMAC 6.7.7, 4/30/01]

 

3.6.7.8                    TAXES IMPOSED UNDER THE PROPERTY TAX CODE -

APPLICABILITY OF ADMINISTRATION AND ENFORCEMENT PROVISIONS:

                A.            The taxes imposed under the Property

Tax Code are those taxes imposed pursuant to Article 37 of Chapter 7, NMSA 1978

and do not include taxes to which the provisions of Article 37 do not apply.

                B.            The administration and enforcement

provisions of this article apply to impositions or levies of taxes on specific

classes of property authorized by laws outside the Property Tax Code, special

benefit assessments authorized by laws outside the Property Tax Code and to

laws outside the Property Tax Code authorizing the imposition of levies to pay

tort or workers compensation judgments but only to the extent that laws outside

the Property Tax Code so provide.

[3/23/83, 12/29/94, 8/31/96; 3.6.7.8 NMAC - Rn & A, 3 NMAC 6.7.8, 4/30/01]

 

3.6.7.9                    INVESTIGATIVE AUTHORITY AND POWERS

                A.            SUBPOENA

POWER IN AID OF COUNTY ASSESSORS: the secretary may issue subpoenas for the

purposes of determining whether property is subject to property taxation, its

value and the amount of any property taxes due and in enforcing any statute

administered by the division or administered by county officers under the

supervision of the division regardless of whether it is the division or the

county assessor who is charged by law with the responsibility to determine the

value of the property in question.

                B.            FAILURE

TO PERMIT EXAMINATION OF RECORDS OR INSPECTION OF PROPERTY: Refusal by a

property owner or the owner's authorized agent to permit lawful examinations of

records or inspection of property pursuant to Subsection C of Section 7-38-2

NMSA 1978 may result in the issuance of subpoenas to require the production of

records and to require persons to appear and testify under oath pursuant to

Subsection A of Section 7-38-2 NMSA 1978.

[3/23/83, 12/29/94, 8/31/96; 3.6.7.9 NMAC - Rn & A, 3 NMAC 6.7.9, 4/30/01]

 

3.6.7.10                 INFORMATION REPORTS

                A.            PROPERTY

OWNER OR OWNER'S AUTHORIZED AGENT TO REPORT INFORMATION CONCERNING THE PROPERTY

TO THE DIVISION OR THE COUNTY ASSESSOR: Upon the request of the department

or the county assessor for establishing the value of property for property

taxation purposes, any property owner or the owner's authorized representative

shall report information concerning the property to the division or the county

assessor at the times and in the manner requested. Refusal by a property owner

or the owner's authorized agent to respond adequately to such a request for

information may result in the issuance of subpoenas to require the production

of records and to require persons to appear and testify under oath pursuant to

Subsection A of Section 7-38-2 NMSA 1978. The reports required pursuant to this

subsection shall be in addition to any reports otherwise required pursuant to

the Property Tax Code.

                B.            INFORMATION

REPORTS FROM LESSORS: For the purposes of establishing or determining the

value of property for property taxation purposes, the department may require

in-state or out-of-state lessors of tangible personal property located in New

Mexico to provide information reports to the division and to the county

assessor of the county in which the property is located. Refusal to submit

these reports may result in initiation of enforcement actions authorized under

the Property Tax Code.

[3/23/83, 12/29/94, 8/31/96; 3.6.7.10 NMAC - Rn & A, 3 NMAC 6.7.10, 4/30/01]

 

3.6.7.11                 CONFIDENTIALITY OF INFORMATION

                A.            INSPECTION

OF PUBLIC RECORDS LAW: The provisions of Section 7-38-4 NMSA 1978

constitute an exception to Section 14-2-1 NMSA 1978 which provides for the

inspection of public records.

                B.            REQUESTS

FOR INFORMATION: All requests for information, including requests for

information to be used for statistical purposes, which may lawfully be released

by the department must conform to the requirements of the Inspection of Public

Records Act. Requests must be sufficiently specific to identify the property or

properties to which the request relates.

                C.            INFORMATION

WHICH MAY BE RELEASED BY THE DEPARTMENT: Pursuant to a request in

compliance with Subsection B of 3.6.7.11 NMAC, any information associated with

the property required by law to be contained in the valuation records may be

released, except as provided otherwise by Subsection E of Section 7-38-19 NMSA 1978.

[3/23/83, 12/29/94, 8/31/96; 3.6.7.11 NMAC - Rn & A, 3 NMAC 6.7.11, 4/30/01]

 

3.6.7.12                 [RESERVED.]

[3.6.7.12

NMAC - Rn, 3 NMAC 6.7.12, 4/30/01]

 

3.6.7.13                 EFFECT OF THE PRESUMPTION OF CORRECTNESS:

                A.            To overcome the presumption of

correctness provided in Section 7-38-6 NMSA 1978, the taxpayer has the burden

of coming forward with evidence showing that values for property taxation

purposes determined by the division or the county assessor or determination of

tax rates, classifications, allocations of net taxable values of property to

governmental units and the computation and determination of property taxes made

by the officer or agency responsible therefor under the Property Tax Code are

incorrect. Failure to present evidence tending to dispute the factual

correctness of the above determinations in any hearing pursuant to the

provisions of the Property Tax Code may result in a denial of relief sought by

a taxpayer.

                B.            Where the only evidence presented by

the taxpayer is the purchase price of the property which is the subject of the

dispute over value for tax purposes and the evidence of comparable sales

indicates the sales price was not the market value, the presumption of

correctness of the determination of the division or the county assessor is not overcome.

                C.            Once the presumption of correctness

is overcome, the burden of showing a correct valuation shifts to the division

or to the county assessor.

[3/23/83, 12/29/94, 8/31/96; 3.6.7.13 NMAC - Rn & A, 3 NMAC 6.7.13, 4/30/01]

 

3.6.7.14                 VALUATION DATE

                A.            TAXABLE

STATUS OF PROPERTY FIXED AS OF JANUARY 1 OF EACH YEAR: January 1 of each

year is the date which determines the tax status of all property subject to

valuation for property taxation purposes, except livestock valued as of the

date and in the manner prescribed under Section 7-36-21 NMSA 1978. This status

includes determination of whether the property is exempt from property

taxation. Therefore, if property is not entitled to exemption from property

taxation under the Property Tax Code on January 1 of the tax year, it is not

exempted from taxation for that tax year. The sale or transfer of the property

to a tax exempt owner at a later date during the tax year does not entitle the

property to exemption for that tax year.

                B.            PROPERTY

DESTROYED OR IMPROVED DURING THE YEAR: If property is destroyed or improved

during the year, any resulting increase or decrease in valuation will not be

reflected until January 1 of the following year, and no correction,

reassessment, or proration of taxes is authorized because of such increase or

decrease in valuation.

[3/23/83, 12/29/94, 8/31/96; 3.6.7.14 NMAC - Rn & A, 3 NMAC 6.7.14, 4/30/01]

 

3.6.7.15                 REPORTING OF PROPERTY FOR VALUATION -

PENALTIES FOR FAILURE TO REPORT

                A.            ANNUAL

REPORT TO THE DIVISION - FORM AND REQUIRED INFORMATION:

                    (1)     The report required by Subsection A of

Section 7-38-8 NMSA 1978 shall be made by the owner of the property or any

other person who has written authorization from the owner to make the report on

behalf of the owner.

                    (2)     In the case of mineral property valued

pursuant to Sections 7-36-23 through 7-36-25 NMSA 1978, the operator of the

mineral property may be required to report the property rather than the owner

of the property.

                    (3)    

The report shall be made on a form or forms approved by the division and

shall contain all information required by the division to determine:

                              (a)     the value of the property pursuant to the

Property Tax Code and these regulations;

                              (b)     the identification of the property; and

                              (c)     the owner or person in possession of the

property.

                    (4)     The form may require the attachment of

copies of reports made to other agencies or departments of the state of New

Mexico or agencies or departments of the United States.

                    (5)     Additionally, all railroad companies shall

submit, on a yearly basis, a report of operations for the preceding year

containing the following information:

                              (a)     copies of all New Mexico right-of-way

maps;

                              (b)     complete legal description of all land

parcels which are located in New Mexico, along with plats, if available; and

                              (c)     a statement setting forth, by individual

counties, the total acreage of New Mexico real property and right of way.

                B.            PROPERTY

NOT VALUED IN THE TAX YEAR WHICH AGAIN BECOMES SUBJECT TO VALUATION - REPORT:

The report required under Subsection B of Section 7-38-8 NMSA 1978 shall

include:

                    (1)     the property owner's name and address;

                    (2)     the description of the property valued

such that, if the description were included in a deed to the property, title

would pass;

                    (3)     the description of any improvements on the

property;

                    (4)     the cost of the land, as evidenced by the

most recent sale of the land, and the date of sale;

                    (5)     the cost of the improvements, as evidenced

by the most recent sale of the improvements, and the date of sale;

                    (6)     the dates and reason for which the

property was not previously subject to valuation; and

                    (7)     the date and reason for which the property

again became subject to valuation.

                C.            REPORTS

TO COUNTY ASSESSOR:

                    (1)     Reports required under Subsection E of

Section 7-38-8 NMSA 1978 shall be made either by the owner of the real or

personal property or by any other person having written authorization from the

owner to report on behalf of the owner.

                    (2)     When reporting property subject to

valuation to the county assessor for property tax purposes, the report of or on

behalf of the owner shall include, in the case of real property, both a

complete legal description of the property and the improvements made to that

property and, in the case of personal property, a description of both the

personal property and its location sufficient to identify its site and the

proper taxing jurisdictions.

                    (3)     A report shall be made on a form or forms

approved by the department and shall contain all information required by the

department or the county assessor to:

                              (a)     determine the value of the property

pursuant to the Property Tax Code and Parts 1 through 7 of Chapter 3.6 NMAC;

                              (b)     identify the property and its location;

                              (c)     identify the owner or person in possession

of the property.

                    (4)     A form may require the attachment of

copies of reports made to the department, other agencies of the state of New

Mexico or to agencies, departments or instrumentalities of the United States.

                D.            FORM

OF STATEMENT OF IMPROVEMENTS: The statement of improvements required by

Subsection C of Section 7-38-8 NMSA 1978 must be on a standard preprinted form,

prepared and paid for by the county assessor and in form and content prescribed

by the director. The standard preprinted form shall be mailed to each person to

whom the notice of value is mailed pursuant to Subsection A of Section 7-38-20

NMSA 1978 at the time of the mailing of the notice of value. Any form other

than the standard form prescribed by the director and any method of making the

form available to property owners other than the method directed by this

subsection will be used only after submitting the form, and the method, in

writing to the director and receiving written approval from the director for

the use of such form and method.

                E.            LEASED

PROPERTY. Property leased under a true lease is to be reported by the

owner/lessor of the property. When the form of the document is that of a lease

but the transaction is in substance a conditional sale or the document serves

primarily to secure a lender’s interest in the property, the property shall be

reported by the lessee.

[3/23/83, 12/13/85, 10/2/92,

12/29/94, 8/31/96; 3.6.7.15 NMAC - Rn & A, 3 NMAC

6.7.15, 4/30/01, A, 6/29/01]

 

3.6.7.16                 PROPERTY OWNED BY NONGOVERNMENTAL ENTITIES

- PRESUMPTION OF TAXABILITY - CLAIMING OF EXEMPTION:

                A.            Real property owned by a

nongovernmental entity is presumed to be subject to taxation under the

provisions of the Property Tax Code unless an exemption has been claimed and

allowed in accordance with this section with respect to the property.

                B.            For the purposes of this section:

                    (1)     “exemption” means an exemption, other than

the head-of-family and veteran exemptions authorized under Sections 7-37-4 and

7-37-5 NMSA 1978, from property taxation authorized by the New Mexico

Constitution, the Property Tax Code or other law; and

                    (2)     “nongovernmental entity” means a property

owner who is not the United States, an Indian nation, tribe or pueblo, the

state of New Mexico or a political subdivision of the state of New Mexico or a

department, agency or instrumentality of the United States, an Indian nation,

tribe or pueblo, the state of New Mexico or a political subdivision of the

state of New Mexico.

                C.            For the 1991 and succeeding property

tax years, no exemption shall be allowed for any real property owned by a

nongovernmental entity unless a completed “claim for exemption of property -

nongovernmental entities” form has been filed with and approved by the

valuation authority. The claim form shall provide for the following:

                    (1)     a description of the property;

                    (2)    

a description of the owner's activities or tax status for federal

purposes if relevant to the claim for exemption;

                    (3)     the legal basis upon which the claim is

made;

                    (4)     evidence to support the claim and, if

exemption is claimed because the property is used for educational or charitable

purposes, evidence that such use is the “primary and substantial use” of the

property must be presented; and

                    (5)     such other information as the department

may require.

                D.            A written statement containing all

required information may be submitted in lieu of the standard form. The claim

must be signed under oath by the property's owner or authorized agent.

                E.            Once an exemption has been claimed and

allowed, a new claim must be submitted for approval whenever the ownership of

the property changes. If no claim is submitted upon change of ownership, the

property is subject to valuation and taxation under the Property Tax Code

beginning with the property tax year in which the ownership changed if the

change occurred on January 1; if ownership changed on a date other than January

1, the property is subject to valuation and taxation beginning with the

property tax year immediately following the year in which ownership changed.

                F.             Once an exemption has been claimed

and allowed, no further report need be made to the valuation authority so long

as the eligibility and ownership remain unchanged. Should the eligibility

status or ownership of the property change, the change shall be reported to the

valuation authority not later than the last day of February of the property tax

year if the change occurred on January 1; if the change occurred on any other

day of the year, the change shall be reported by the last day of February of

the year immediately following the year in which the changed occurred.

                G.            If a nongovernmental entity has

claimed and been allowed, in substantial compliance with the provisions of this

section, an exemption for a property for any property tax year in the period

1983 through 1990 and the eligibility status and ownership of the property have

not changed, the nongovernmental entity shall be deemed to have complied with

the provisions of this section with respect to that property for the 1991 and

subsequent property tax years so long as the eligibility status and ownership

do not change.

[10/15/90, 12/29/94, 8/31/96; 3.6.7.16 NMAC - Rn & A, 3 NMAC 6.7.16, 4/30/01]

 

3.6.7.17                 DESCRIPTION OF PROPERTY FOR PROPERTY

TAXATION PURPOSES

                A.            DESCRIPTION

SUFFICIENTLY ADEQUATE AND ACCURATE TO IDENTIFY REAL PROPERTY - IMPROVEMENTS

MUST BE DE­SCRIBED: A description sufficiently adequate and accurate to

identify real property is a description such that, if the description were

included in a deed, title would pass and which identifies it sufficiently to

permit it to be located on the ground and its boundaries determined.

                B.            UNIFORM

SYSTEM OF REAL PROPERTY DESCRIPTION TO BE USED BY THE DEPARTMENT AND ALL COUNTY

ASSESSORS: The department and all county assessors shall substantially

comply with the current “New Mexico mapping manual” prepared by the division

pursuant to Section 7-35-4 NMSA 1978. The system described in that manual

replaces the “unit tax system” and any other system now in use in any county for

the description, indexing or identification of real property. The director may

permit, however, a reasonable time for replacement of these other systems. The

department may insure substantial compliance with this subsection by

installation of the required system by the department pursuant to Section

7-38-10 NMSA 1978.

                C.            REAL

PROPERTY DESCRIPTIONS RECORDED WITH THE COUNTY CLERK: Legal descriptions or

plats of real property filed pursuant to Section 14-8-16 NMSA 1978, for record

in the office of the county clerk, certified as correct by a professional

engineer or land surveyor licensed in the state and delivered to the county

assessor are, in the case of legal descriptions, adequate descriptions for

property taxation purposes, and in the case of plats, adequate documents for

reference in descriptions for property taxation purposes.

                D.            MAPS

PREPARED BY THE STATE ENGINEER PURSUANT TO THE LAND SURVEY ACT OF 1969:

Where the state engineer has prepared maps containing a legal description of

tracts of land surveyed pursuant to the Land Survey Act of 1969 and assigned

each such tract a number, such lands for taxation shall be described by

reference to the tract number and map number that designate the land and the

date the map was filed and placed on record in the office of the county clerk.

                E.            DESCRIPTIONS

BY REFERENCE TO RECORDED INSTRUMENTS: Descriptions by reference to

instruments fully recorded with the county clerk and containing a description

of the property sufficiently adequate and accurate to identify it, unless

otherwise ordered by the secretary, are adequate descriptions for property

taxation purposes when the instruments meet the conditions of this subsection.

The instrument containing any such description by reference must show the time

and place of filing or recordation of the instrument containing the description

referred to, or other similar information, so that the instrument containing

the description referred to can be located and identified.

                F.             DESCRIPTION BY CO-ORDINATES: Descriptions pursuant to the New

Mexico coordinate system established by Sections 47-1-49 through 47-1-56 NMSA

1978 are adequate descriptions for property taxation purposes, provided they

are otherwise adequate pursuant to Section 3.6.7.17 NMAC. In the event,

however, there is a conflict in a legal description where state plane

co-ordinates are used to describe any tract of land which in the same document

is also described by reference to any subdivision, line or corner of the United

States public land surveys, the description based on the public land survey

will prevail.

                G.            SUBDIVISION

DESCRIPTIONS BY NUMBER AND PLAT DESIGNATION: Description of parcels by

number and plat designation are valid for the purpose of taxation for

subdivisions approved pursuant to the New Mexico Subdivision Act (Sections

47-6-1 NMSA 1978 et seq.) provided they are otherwise adequate pursuant to

these regulations.

                H.            EFFECT

OF SUBSECTION B OF SECTION 7-38-9 NMSA 1978: The effect of Subsection B of

Section 7-38-9 NMSA 1978 is to validate assessments, records and instruments

maintained or issued by tax officers prior to the effective date of the

Property Tax Code. This provision in no way authorizes the use of past

practices of description, mapping or coding after January 1, 1975. However,

certain subsections of this section do authorize the use of past practices of

description and coding but only to the extent and subject to the conditions

stated in those subsections.

                I.             GEOGRAPHIC INFORMATION SYSTEMS:

                    (1)     A “geographic information system” consists

of three parts:

                              (a)     a digitized map or set of maps for the

county in a format conforming to standards set by the department, with smart

points, lines and areas;

                              (b)     a computerized database or databases

containing required valuation information for each property in the county; and

                              (c)     a set of rules relating the map features

to each other and to the property valuation database or databases such that

every parcel mapped is identified with a property in the database.

                    (2)     Every county shall have a digitized set of

maps for the county in place by June 2002. Every such set shall meet the

specifications and standards set by the department for such sets. The

department shall review each set to ensure conformance with requirements of

this subsection and directives of the director.

                    (3)     Beginning in 2002, every county shall

transmit to the department in accordance with instructions of the department

but at least annually a copy of the county’s digitized county maps and property

database. Such copies shall be retained by the department as back-up for the

county system until replaced by a subsequent copy.

[3/23/83, 12/29/94, 8/31/96,

2/14/00; 3.6.7.17 NMAC - Rn & A, 3 NMAC 6.7.17,

4/30/01]

 

3.6.7.18                 INSTALLATION OF REQUIRED SYSTEM BY

DEPARTMENT: Tax maps are maps showing the location, shape and size of each

parcel of property that the county assessor must value. An identification

number is usually applied to each parcel of property to correlate the numbered

parcels with the ownership list. Because tax maps are essential to the

appraisal process, the department may take whatever action is necessary,

including having the maps prepared and installed in a county and billing the

county for the costs of preparing and installing, to ensure that every county

has adequate tax maps.

[3/23/83, 12/29/94, 8/31/96; 3.6.7.18 NMAC - Rn, 3 NMAC 6.7.18, 4/30/01]

 

3.6.7.19                 [RESERVED.]

[3.6.7.19

NMAC - Rn, 3 NMAC 6.7.19, 4/30/01]

 

3.6.7.20                 [RESERVED.]

[3.6.7.20

NMAC - Rn, 3 NMAC 6.7.20, 4/30/01]

 

3.6.7.21                 STATEMENT OF DECREASE IN VALUE: The

statement of decrease in value provided for in Section 7-38-13 NMSA 1978 must

be on a standard preprinted form, prepared and paid for by the county assessor

and in form and content prescribed by the director. The standard, preprinted

form shall be mailed to each person to whom the notice of value is mailed

pursuant to Subsection A of Section 7-38-20 NMSA 1978 at the time of the

mailing of the notice of value. Any form other than the standard form

prescribed by the director and any method of making the form available to

property owners other than the method directed by this section must be approved

in writing by the director prior to such use. A request must be in writing and

include the reason for the proposed use.

[3/23/83, 12/29/94, 8/31/96; 3.6.7.21 NMAC - Rn & A, 3 NMAC 6.7.21, 4/30/01]

 

3.6.7.22                 [RESERVED.]

[3.6.7.22

NMAC - Rn, 3 NMAC 6.7.22, 4/30/01]

 

3.6.7.23                 [RESERVED.]

[3.6.7.23

NMAC - Rn, 3 NMAC 6.7.23, 4/30/01]

 

3.6.7.24                 PROPERTY ACQUIRED BY THE STATE BY OUTRIGHT

PURCHASE OR TRADE: The property of the state is exempt from taxation by

Section 3 of Article VIII, New Mexico Constitution. If property is acquired by

the state by outright purchase or trade, where such property was, prior to such

transfer, subject to the lien of any tax or assessment for the principal or

interest of any bonded indebtedness, the property is not exempt from the lien

nor from the payment of the taxes or assessments.

[3/23/83, 12/29/94, 8/31/96; 3.6.7.24 NMAC - Rn & A, 3 NMAC 6.7.24, 4/30/01]

 

3.6.7.25                 CLAIMING EXEMPTIONS - REQUIREMENTS -

PENALTIES

                A.            STATEMENT

OF PROOF OF ELIGIBILITY FOR VETERANS AND HEAD-OF-FAMILY EXEMPTION: The

statement of proof of eligibility for veterans and head of family exemptions

required by Subsection F of Section 7-38-17 NMSA 1978 must be on a standard

preprinted form, prepared and paid for by the county assessor and in form and content

prescribed by the director. Any form other than the standard form prescribed by

the director and any method of making the form available to property owners

other than the method directed by this subsection must be approved in writing

by the director prior to such use. A request must be in writing and include the

reason for the proposed use.

                B.            ISSUANCE

OF CERTIFICATE OF ELIGIBILITY BY THE VETERANS SERVICE COMMISSION: The

veterans service commission is required to issue original and duplicate certificates

of eligibility for veterans' exemptions in substantially the following form:

                TAX

EXEMPTION

                CERTIFICATE

OF ELIGIBILITY

                FOR

VETERANS

This certifies that                   (name of veteran)                   who is living or deceased

acquired legal residence in the State of New Mexico on ______________ and

served in the military forces of the United States from __________ to

__________ and that                                        (name

of applicant)                           

, (veteran or widow), whose address is:

                ____________________________________________________________

                ____________________________________________________________

                ____________________________________________________________

is entitled to tax exemption

benefits in the state of New Mexico under the provisions of Section 7-37-5 NMSA

1978.

This certificate must be

presented to the county assessor each time a veteran exemption is claimed,

subsequently released, or subsequently claimed. Applicant must be a current New

Mexico resident to qualify.

Date:      ________________

Amount ________________:

Character of exemption claimed

or granted: _______________________________________________

Signature of assessor:         _____________________________________________________________

County: ___________________________________________________________________________

                C.            VERIFICATION

OF THE ISSUANCE OF CERTIFICATES AND THE CLAIMING OF VETERANS EXEMPTIONS:

                    (1)     No certificate of eligibility shall be

issued by the veterans service commission unless application therefor has been

made in writing in the form provided by the commission and the application is

submitted with the appropriate United States department of defense separation

form.

                    (2)     A copy of the certificate of eligibility

shall be mailed to the county assessor of the county in which the applicant

resides by the commission. In lieu of sending a copy of the certificate, the

commission may send a listing to the county if the listing contains the information

presented on the form prescribed by Subsection B of Section 3.6.7.25 NMAC. The

listing may be transmitted in electronic or optical format if the county

assessor accepts that format.

                    (3)     No claim of the veteran exemption shall be

allowed by a county assessor unless accompanied by a verified certificate of

exemption.

                D.            VALIDATION

OF CERTIFICATE OF ELIGIBILITY BY COUNTY ASSESSOR - PARTIAL OR FULL RELEASE OF

CLAIMED EXEMPTION:

                    (1)     County assessors are to validate the

certificate of eligibility for claimed veteran exemptions by notation on the

certificate of the date a veteran exemption is first claimed, dates of

subsequent releases of the exemption, dates of subsequent claiming of the

exemption and the amount applied in each instance.

                    (2)     If a county assessor for one county issues

a partial or full release of a claimed exemption on property located in that

county, the amount of the exemption released shall be noted by the assessor on

the certificate of eligibility and the certificate is, after this notation and

the notations referred to in the preceding paragraph, valid for use in claiming

the amount of the exemption released in another county.

                E.            HEAD-OF-FAMILY

AND VETERAN EXEMPTIONS - “RESIDENT” DEFINED: For the purposes of the

head-of-family and veteran exemptions provided by Sections 7-37-4 and 7-37-5

NMSA 1978, “a New Mexico resident” means an individual who is domiciled in this

state on January 1 of the tax year for which the exemption is claimed. A person

is domiciled in New Mexico if he or she is physically present in New Mexico,

except for short absences for reason of health, vacation, visits or temporary

work assignments, with a bona fide intention of continuing to live in New Mexico.

No person shall be deemed to have acquired or lost residency by reason of

presence or absence from New Mexico:

                    (1)     while employed in the service of the

United States or of the state, or

                    (2)     while a student at any school.

                F.             VERIFICATION OF THE DOLLAR AMOUNT OF VETERAN EXEMPTIONS CLAIMED -

MULTIPLE CLAIMING:

                    (1)     When a veteran's certificate of

eligibility is presented to the county assessor for an initial claim in a

county, the assessor shall determine if the exemption has been previously

claimed in another county. If the exemption has been claimed previously, the

county assessor shall verify with the assessor in the other county that the

exemption has been released. If the exemption has not been released and a full

$2,000 is being granted in the other county, the assessor shall deny the claim.

If the exemption is being partially claimed in the other county, the county

assessor determines the amount of exemption which is not being claimed and

grant the exemption only for that amount.

                    (2)     The assessor shall prepare a listing of

all veteran exemptions being claimed for the first time in the assessor's

county. The listing shall include the name and address of the veteran, the

certificate number, property against which the exemption is claimed and the

dollar amount of the exemption allowed. If the exemption has been previously

claimed in another county, the county assessor shall also include in the

listing the county in which the exemption was previously claimed, the property

against which the exemption is claimed and the dollar amount allowed. The

report on veteran exemptions granted for the first time shall be submitted by

the county assessor to the department by March 15 of each tax year. In

addition, a list of all veteran exemptions granted for the tax year shall be

sent to the department by May 1.

                    (3)     The division, upon receipt of the list of

veteran exemptions granted for the first time, shall review its files to

determine whether the persons have claimed the exemption previously in the same

county under the current certificate number or another certificate number. If

it is found that more than one certificate is being used, the division will

notify the county assessor and the veterans service commission. When there is

an indication that the exemption has been previously claimed in another county,

the division will review its list of all veteran exemptions granted in the

county to determine if the exemption has been dropped.

                    (4)     If the exemption is being claimed in more

than one county, the division shall contact each county assessor to verify the

amount of exemption being granted to insure that no more than $2,000 is

allowed. If it is found that a veteran exemption of more than $2,000 has been

claimed by an individual, the county assessor or assessors in the counties in

which the multiple claims have been filed will be requested by the division to

reduce the amount of exemption being granted or to deny the application of the

exemption in their county.

[3/23/83, 6/1/83, 12/29/94,

8/31/96; 3.6.7.25 NMAC - Rn & A, 3 NMAC 6.7.25,

4/30/01]

 

3.6.7.26                 [RESERVED.]

[3.6.7.26

NMAC - Rn, 3 NMAC 6.7.26, 4/30/01]

 

3.6.7.27                 PUBLICATION OF NOTICE RELATING TO REPORTING

PROPERTY FOR VALUATION AND CLAIMING EXEMPTIONS

                A.            UNIFORM

FORM OF NOTICE: The uniform form of notice required by Section 7-38-18 NMSA

1978 which is to be used by county assessors shall be provided annually by the

division.

                B.            REPORTING

FORMS: The county assessor is required to have available for use of the

public preprinted forms for making the reports and applications for claim of

exemption prescribed in the uniform notice required by Section 7-38-18 NMSA

1978.

[3/23/83, 12/29/94, 8/31/96; 3.6.7.27 NMAC - Rn & A, 3 NMAC 6.7.27, 4/30/01]

 

3.6.7.28                 VETERANS EXEMPTION FROM REGISTRATION FEE

FOR A MOTOR VEHICLE: Pursuant to Section 66-6-7 NMSA 1978 county assessors,

upon receipt of information certified by the director of the motor vehicle

division of the taxation and revenue department, are required to note on their

valuation records the reduction of a veteran's exemption resulting from the

allowance of a reduction from motor vehicle registration fees due to a claim of

the exemption on those fees. If the veteran is not the owner of property

subject to property tax, the notation is not required to be made.

[3/23/83, 12/29/94, 8/31/96; 3.6.7.28 NMAC - Rn & A, 3 NMAC 6.7.28, 4/30/01]

 

3.6.7.29                 FORM OF NOTICE OF VALUE: The notice of

valuation required to be mailed by county assessors must be on a standard

preprinted form, prepared and paid for by the county assessor and in form and

content prescribed by the director. Any form other than the standard form

prescribed by the director must be approved in writing by the director prior to

such use. A request must be in writing and include the reason for the proposed

use.

[3/23/83, 12/29/94, 8/31/96; 3.6.7.29 NMAC - Rn, 3 NMAC 6.7.29, 4/30/01]

 

3.6.7.30                 TIME OF ELECTION OF REMEDIES: The

election provided for in Section 7-38-21 NMSA 1978 is made when the taxpayer

files a petition of protest or claim for refund. The taxpayer may not withdraw

the protest, then pay the assessment and claim a refund.

[3/23/83, 12/29/94, 8/31/96; 3.6.7.30 NMAC - Rn, 3 NMAC 6.7.30, 4/30/01]

 

3.6.7.31                 PROTESTING VALUES, CLASSIFICATION,

ALLOCATION OF VALUES AND DENIAL OF EXEMPTIONS DETERMINED BY THE DEPARTMENT

                A.            FORM

OF PETITION AND INFORMAL CONFERENCES: The form of petition for protesting

values and other determinations, with modification to reference the department,

and information concerning informal conferences found in Section 3.6.7.33 NMAC,

are applicable with respect to protests to the department.

                B.            POSTMARK

DATE IS TIME OF FILING OF PROTEST: In determining the time at which a

petition of protest mailed through the United States postal service is “filed

with the department”, the postmark date shown on the envelope containing the

petition shall constitute the date of filing. If the postmark is illegible, the

date of mailing shall be presumed to be the date two business days prior to the

date the petition is received by the department. The presumption may be

rebutted by a preponderance of evidence showing another date of mailing.

                C.            HEARING

OFFICER CONDUCTS HEARING: The hearing provided for in Subsection C of

Section 7-38-22 NMSA 1978 will be held before a hearing officer designated by

the secretary designated for that purpose in accordance with Subsection A of

Section 7-38-23 NMSA 1978.

[3/23/83, 12/29/94, 8/31/96; 3.6.7.31 NMAC - Rn & A, 3 NMAC 6.7.31, 4/30/01]

 

3.6.7.32                 PROTEST HEARINGS - VALUATION DETERMINED BY

DEPARTMENT

                A.            PROTEST

HEARINGS - TAPE RECORDING: The requirement that a verbatim record be made

of protest hearings before the secretary or a hearing officer designated by the

secretary is met by recording the hearing with a tape or other recording

device. This verbatim record shall be retained by the department until ninety

(90) days after the decision and order is made.

                B.            PROTEST

HEARINGS - WITHDRAWAL OF PROTEST - FAILURE TO APPEAR: If, at an informal

conference pursuant to Subsection D of Section 7-38-22 NMSA 1978, or at any

stage prior to final action by the secretary, a pending protest is fully

resolved with no change resulting in the taxpayer's notice of valuation, the

protesting taxpayer or the taxpayer's authorized representative must sign a

written document, which may be provided by the department, stating that the

taxpayer withdraws the protest and the hearing officer designated by the

secretary shall vacate the hearing. Failure to sign a written document

withdrawing a protest may result in a hearing of the protest. In the absence of

a written withdrawal of protest and in the event that a taxpayer fails to

appear at a scheduled hearing, the hearing officer may decide the protest

against the taxpayer on the basis of the presumption under Section 7-38-6 NMSA

1978.

                C.            PROTEST

HEARINGS - PROCEDURES: The procedures for hearings before the county

valuation protests boards found in Section 7-38-27 NMSA 1978 and Section

3.6.7.36 NMAC are to be followed in protest hearings before the hearing officer

designated by the secretary.

[3/23/83, 12/29/94, 8/31/96; 3.6.7.32 NMAC - Rn & A, 3 NMAC 6.7.32, 4/30/01]

 

3.6.7.33                 PROTESTING VALUES, CLASSIFICATION,

ALLOCATION OF VALUES AND DENIAL OF EXEMPTIONS DETERMINED BY THE COUNTY ASSESSOR

                A.            FORM

OF PETITION: The following is an acceptable form of petition for protesting

values and other determinations by the county assessor:

To:  _______________________ county assessor

Date: ______________________

I hereby state that my full name

is

____________________________________________________________________________________________

my address is 

____________________________________________________________________________________________

                        

____________________________________________________________________________________________

and I am the owner of the

following described property:

Property code no.

_________________________________________________________________________________________

Legal description

_________________________________________________________________________________________

I further state that the

valuation and/or classification and/or denial of an exemption in regard to my

property is incorrect because

__________________________________________________________________________

________________________________________________________________________________________________________________________________________________________________________________________

________________________________________________________________________________________________________________________________________________________________________________________

_______________________________________________________________________________________________________________________________________________________________________________________.

I believe the correct

classification of my property is: _____________________________________.

I believe the following

exemption applies to the property: _________________________________.

I believe the total correct

valuation of my property is: 

$__________________________________.

I further state that the

following total amount of valuation: 

______________________, is not in controversy because I agree with that

valuation or portion of that valuation placed on my property.

I further state that I received

a notice of valuation from the _______________ county assessor on the following

date: _____________.

I state that I understand that

the county assessor, upon receipt of this petition, is required to schedule a

hearing before the county valuation protest board. I understand that I must

provide evidence and/or have witnesses at the hearing. I (do) (do not) request

that the ______________ county assessor provide for an informal conference with

me after setting a hearing on the protest but before the date of the hearing.

Signature of the protestant

_____________________________

. . . . . . . . . . . . . . OR .

. . . . . . . . . . .

I hereby withdraw my protest

this date:  ________, ______, ______

                                                                           

Month       Day        Year

Signature of Protestant

_____________________________

                B.            INFORMAL

CONFERENCES:

                    (1)     After a protest has been set for hearing,

if a taxpayer requests or has requested an informal conference, the assessor

may schedule and hold such a conference before the date of the hearing. If an

informal conference has not been requested by the taxpayer and the assessor

believes an informal conference prior to hearing would be useful, the assessor

may schedule such a conference and require the presence of the taxpayer.

                    (2)     An informal conference is off the record.

Although the persons attending the conference may make memoranda of the

discussion, statements made at the informal conference shall not be introduced

by either party at a hearing or other proceeding. Any tapes or minutes of the

conference are for the information and convenience of the parties only and

shall have no evidentiary value in any later proceeding. The purpose of the

informal conference is to discuss the facts and the legal positions of the

assessor and the taxpayer, and it is to be in the nature of either settlement

negotiations or a “prehearing (trial) conference” or both.

                    (3)     Informal conferences may be held at the

assessor's office or elsewhere as circumstances require. If, at an informal conference

a pending protest is fully resolved with no reduction in the valuation shown on

the protesting taxpayer's notice of valuation, the protesting taxpayer must

sign a written document, which may be provided by the assessor, stating that

the taxpayer withdraws the protest. The assessor is to notify the valuation

protests board immediately so that the board may vacate the hearing. If the

protest is resolved with the assessor agreeing that the taxpayer's notice of

valuation is incorrect, then this settlement must be implemented by a written

agreement between the assessor and the protesting taxpayer which contains an

explanation of the settlement and must be signed by both the taxpayer and

assessor.

[3/23/83, 12/29/94, 8/31/96; 3.6.7.33 NMAC - Rn, 3 NMAC 6.7.33, 4/30/01]

 

3.6.7.34                 COUNTY VALUATION PROTESTS BOARDS

                A.            BUDGET

ITEM FOR EXPENSES INCURRED IN CONNECTION WITH PROTEST HEARINGS: The

department prepares and submits to the legislature, as part of its annual

budget, a budget item for the reimbursement of board members, and all other

actual and direct expenses incurred in connection with protest hearings. The

department may require county assessors to provide information concerning their

estimates of the number of protests in their counties and other information

which will aid the department in preparing this budget item.

                B.            LEGAL

FEES NOT AUTOMATICALLY INCLUDED IN “ALL OTHER ACTUAL AND DIRECT EXPENSES

INCURRED IN CONNECTION WITH PROTEST HEARINGS”: The phrase “all other actual

and direct expenses incurred in connection with protest hearings” does not

include any expenses for lawyers hired by the board or by board members, unless

such expenses have been approved in writing by the director prior to their

having been incurred.

[3/23/83, 12/29/94, 8/31/96; 3.6.7.34 NMAC - Rn, 3 NMAC 6.7.34, 4/30/01]

 

3.6.7.35                 [RESERVED.]

[3.6.7.35

NMAC - Rn, 3 NMAC 6.7.35, 4/30/01]

 

3.6.7.36                 PROTEST HEARINGS - VALUATION DETERMINED BY

COUNTY ASSESSOR

                A.            PROTEST

HEARINGS - WITHDRAWAL OF PROTEST - FAILURE TO APPEAR: If, at an informal

conference pursuant to Subsection D of Section 7-38-24 NMSA 1978 or at any

other stage prior to final action by the board, a pending protest is fully

resolved with no change resulting the taxpayer's notice of valuation, the

protesting taxpayer or the taxpayer's authorized representative must sign a

written document, which may be provided by the assessor, stating that the

taxpayer withdraws the protest. The county assessor is to notify the county

valuation protests board immediately so that the board may vacate the hearing.

Failure to sign the written document withdrawing a protest may result in a

hearing of the protest by the board. In the absence of a written withdrawal of

protest and in the event that a taxpayer fails to appear at a scheduled hearing

before the board, the board may decide the protest against the taxpayer on the

basis of the presumption under Section 7-38-6 NMSA 1978.

                B.            PROTEST

HEARINGS - DISCOVERY - CONSEQUENCES OF FAILURE TO ALLOW DISCOVERY:

                    (1)     The protestant has the right to discover

relevant and material evidence in the possession of the assessor prior to the

protest hearing. If the assessor refuses to permit discovery, the county

valuation protests board, for the purpose of resolving issues and disposing of

the proceeding without undue delay despite the refusal, may take such action in

regard to the refusal as is just, including but not limited to, the following:

                              (a)     infer that the admission, testimony,

documents or other evidence sought by discovery would have been adverse to the

position of the county assessor;

                              (b)     rule that, for the purposes of the

proceeding, the matter or matters concerning which the evidence was sought be

taken as established against the position of the county assessor;

                              (c)     rule that the county assessor may not

introduce into evidence or otherwise rely, in support of any claim or defense,

upon testimony by such party, officer or agent or upon the documents or other

evidence discovery of which has been denied; or

                              (d)     rule that the county assessor may not be

heard to object to introduction and use of secondary evidence to show what the

withheld admission, testimony, documents or other evidence would have shown.

                    (2)     Any such action may be taken by written or

oral order issued in the course of the proceeding or by inclusion in the

decision of the board. It is the duty of the parties to seek and of the board

to grant such of the foregoing means of relief or other appropriate relief.

                C.            PROTEST

HEARINGS - STIPULATIONS OF FACTS SUBMITTED TO THE COUNTY VALUATION PROTESTS

BOARD:

                    (1)     This format may be used by assessors and

protestants in preparing stipulations to be submitted to the county valuation

protests board. The format may be varied to meet particular circumstances.

Statements should be made in separate numbered paragraphs.

                              (a)     Statement of material facts concerning the

protestant:

                                       

(i)     Name of protestant

                                       

(ii)     Location of property and

description of property

                                        (iii)     Code number

                                       

(iv)     Valuation set by assessor

                                       

(v)     Principal use of the

property

                                       

(vi)     Amount of valuation not in

controversy (this usually will be the amount the property owner contends is the

value of the property).

                              (b)     Protest information in accordance with

Section 7-38-24 NMSA 1978:

                                       

(i)     Date notice of valuation was mailed

                                       

(ii)     Date petition was filed

(copy of petition may be attached)

                                       

(iii)     Why the protestant

believes the valuation is incorrect and what he believes the correct valuation

to be

                              (c)     Statement of facts supporting what the

protestant believes to be the correct valuation (documents may be attached).

                              (d)     Statement of facts supporting the

valuation placed on the property by the assessor (documents may be attached).

                              (e)     Relevant correspondence regarding the

controversy.

                              (f)     Statement of any additional material facts

relating to the controversy.

                    (2)     The format of the stipulation may be as

shown in the following example:

BEFORE THE HILL COUNTY VALUATION

PROTESTS BOARD

In the matter of Smith, Inc.,

Petition No. 8612

                STIPULATION

OF FACTS

Smith, Inc. (hereinafter called

“property owner”) by and through its attorney, Richard Doe, hereby stipulates

and agrees with Mr. John Doe, Hill County assessor (hereinafter called

“assessor”), that the facts and statements set forth below shall be treated as

having been conclusively established by competent evidence and further agrees

to waive the hearing provided for in Section 7-38-27 NMSA 1978 and let this

stipulation constitute the full record of the facts before the Hill County

valuation protests board.

1.             Property owner owns property in Hill County (insert

description of property), code no.________. The assessor placed a value, for

property taxation purposes, on the property of $111,000 improvements and

$111,000 land.

2.             The property is used to house the property owner's

clothing plant. The value for property taxation purposes of $5,000 for

improvements and $50,000 for land is not in controversy because the property

owner admits this value.

3.             The notice of valuation was mailed by the assessor

January 15, 1975 and the petition protesting the valuation was filed with the

county assessor on February 15, 1975. A copy of the petition is attached and

marked Exhibit “A”.

4.             The property owner believes the value for property

taxation purposes is incorrect and believes the correct value for property

taxation purposes to be $5,000 improvements and $50,000 land. In support of

this contention, the property owner presents the following facts which are

agreed to by the assessor: (list supporting facts).

5.             The assessor presents the following facts in support of

the taxable value the assessor has placed on the property: (list supporting

facts).

______________________________          _______________________________

              county assessor                                                        property owner

              date__________                                                     

date__________

                D.            PROTEST

HEARINGS - SPECIAL ACCOMMODATIONS - ADVANCE DISSEMINATION OF PETITION:

                    (1)     Any special accommodations or arrangements

required under the American with Disabilities Act shall also be determined and

made in advance of the hearing.

                    (2)     The petition filed with the county

assessor shall be made available to the board members in advance of the

hearing.

                E.            PROTEST

HEARINGS - CONDUCT OF HEARING:

                    (1)     The county valuation protests board has

the duty to conduct fair and impartial hearings, to take all action necessary

to avoid delay in the proceedings and to maintain order in the hearings.

                    (2)     Hearings shall be recorded on audio or

video tape unless the board directs recording by stenographic, mechanical or

other means.

                    (3)     It is suggested that the hearing be so

ordered that the protestant first makes an opening statement and then the

county assessor makes an opening statement or reserves it for the conclusion of

the protestant's presentation. The protestant presents evidence through

testimony of witnesses and the introduction of documents. Then the assessor

presents evidence in the same manner. The board may allow each party a closing

statement.

                F.             PROTEST HEARINGS - PRELIMINARY MATTERS:

                    (1)     At the beginning of the hearing, the

protestant, the protestant's representative or representatives, if any, all

other persons present, the property and the amount of valuation in controversy

shall be identified. The petition of the protestant filed with the county

assessor shall be entered into the record.

                    (2)     The county valuation protests board will

confirm that any special accommodations or arrangements required under the

Americans with Disabilities Act have been made.

                    (3)     The board shall inform the protestant of

the following.

                              (a)     Other than the rules related to discovery,

neither the technical rules of evidence nor the Rules of Civil Procedure for

the District Courts apply to the board's proceedings.

                              (b)     The legal presumption is in favor of the

valuation placed on the property by the county assessor and the protestant has

the burden of presenting evidence to overcome this presumption.

                              (c)     All testimony will be taken under oath.

                              (d)     The protestant will have an opportunity to

present oral testimony, either the protestant's own or through witnesses, and

that anyone testifying on the protestant's behalf is subject to

cross-examination by the county assessor or the assessor's representative and

that anyone testifying for the county assessor is also subject to

cross-examination by the protestant or the protestant's representative. The

protestant may call the county assessor or the assessor's employees as

witnesses and examine them.

                              (e)     The protestant will have the opportunity

to offer into evidence whatever documents the protestant believes necessary.

The protestant must have in hand all such documents but copies may be submitted

instead of originals.

                              (f)     Documents introduced into evidence before

the board may be retained by the board.

                              (g)     A written order deciding the protest will

be made within thirty days of the date on which the hearing is concluded. This

time limit may not be extended except by agreement of the board and the

protestant.

                              (h)     The protestant has the right to appeal the

written decision and order of the board in accordance with the Rules of

Appellate Procedure. Because the appeal is on the record made at the hearing,

all evidence supporting all theories and positions of the protestant must be

presented at the hearing.

 

                            (i)     If the protestant appeals the decision of

the board, the protestant must pay the costs of preparing the record.

                G.            PROTEST

HEARINGS - WITNESSES:

                    (1)     All witnesses must be sworn. They may be

sworn by any member of the board or any person assisting the board. All

witnesses either party intends to have testify may be sworn in at one time. A

form of oath which may be used is: “Do you solemnly swear or affirm that the

evidence which you are about to give in the proceedings before this board shall

be the truth, and this you do under penalties of perjury?”

                    (2)     All witnesses may be cross-examined by the

adverse party.

                H.            PROTEST

HEARINGS - EVIDENCE:

                    (1)     Relevant and material evidence shall be

admitted. Irrelevant, immaterial, unreliable or unduly repetitious evidence may

be excluded. Immaterial or irrelevant parts of an admissible document shall be

segregated and excluded insofar as practicable. The county valuation protests

board shall consider all evidence admitted. board members may use their

knowledge and experience to evaluate evidence admitted.

                    (2)     If the protestant and the county assessor

have arrived at a stipulation of facts, either party may present the written

stipulation to the board. The stipulation shall be signed by both parties or

their representatives. The stipulation may present all or a portion of the

facts. If all the facts are not agreed to in the stipulation, then either party

can establish additional facts at the hearing. If all the facts are stipulated,

the board shall note for the record that a stipulation was received, receive

oral argument regarding the protest, if any there be, and then take the protest

under advisement. The stipulation then is the record of the hearing.

                    (3)     Parties objecting to evidence shall timely

and briefly state the grounds relied upon. Rulings of the board on all

objections shall appear on the record or in the board's order. Any excluded

exhibits, adequately marked for identification, shall be retained in the record

so as to be available for consideration by any reviewing authority.

                    (4)     Formal exception to an adverse ruling is

not required.

                    (5)     When an objection to a question propounded

to a witness is made, the board shall note the objection in the record and

allow the testimony. In its discretion, the board shall give appropriate weight

to the disputed testimony.

                I.             PROTEST HEARINGS - DECISION OF BOARD: The county valuation protests

board may announce orally its decision immediately after all the evidence is

presented or may take the matter under advisement. An oral decision of the

board is not binding and may not be appealed. All final decisions of the board

must be made by written order. Unless extended by agreement of the board and

the protestant, the written order deciding the protest shall be made within

thirty days after the date of the hearing.

[3/23/83, 12/29/94, 8/31/96; 3.6.7.36 NMAC - Rn & A, 3 NMAC 6.7.36, 4/30/01]

 

3.6.7.37                 APPEAL OF COUNTY VALUATION PROTESTS BOARD

DECISION: A protestant who wishes to file an appeal of a decision of the

county valuation protests board must do so within the time prescribed by

Section 39-3-1.1 NMSA 1978 by filing a notice of appeal with the district court

for the county in which the hearing was held, pursuant to Sections 7-38-28 and

39-3-1.1 NMSA 1978 and Rule 1-074 NMRA 1999. The county assessor will be named

as appellee.

[12/29/94, 8/31/96, 10/29/99; 3.6.7.37 NMAC - Rn & A, 3 NMAC 6.7.37, 4/30/01]

 

3.6.7.38                 [RESERVED.]

[3.6.7.38

NMAC - Rn, 3 NMAC 6.7.38, 4/30/01]

 

3.6.7.39                 [RESERVED.]

[3.6.7.39

NMAC - Rn, 3 NMAC 6.7.39, 4/30/01]

 

3.6.7.40                 [RESERVED.]

[3.6.7.40

NMAC - Rn, 3 NMAC 6.7.40, 4/30/01]

 

3.6.7.41                 [RESERVED.]

[3.6.7.41

NMAC - Rn, 3 NMAC 6.7.41, 4/30/01]

 

3.6.7.42                 [RESERVED.]

[3.6.7.42

NMAC - Rn, 3 NMAC 6.7.42, 4/30/01]

 

3.6.7.43                 [RESERVED.]

[3.6.7.43

NMAC - Rn, 3 NMAC 6.7.43, 4/30/01]

 

3.6.7.44                 PREPARATION OF PROPERTY TAX SCHEDULE BY

ASSESSOR

                A.            REQUIRED

FORM AND INFORMATION AS TO PROPERTY TAX SCHEDULE: The tax schedule must be

on a standard preprinted form, prepared and paid for by the county assessor and

must be in a form prescribed by the director. Information required to be

contained in the schedule is limited to the information required by the

prescribed form. Any form other than the standard form prescribed by the

director may be used only after submitting the proposed form in writing to the

director and receiving written approval from the director for the use of the

proposed form.

                B.            ABSTRACT

OF INFORMATION CONTAINED IN THE PROPERTY TAX SCHEDULE:

                    (1)     On or before October 1 of each year, the

county assessor shall prepare and submit to the department and to the county

treasurer an abstract of the information contained in the property tax

schedules as to the property in the county subject to property taxation under

the Property Tax Code, including property valued by the department. The abstract

shall include information showing for each county the valuation of the

different kinds of property, taxable values of property, exemptions allowed

against the taxable values and net taxable values of property.

                    (2)     Specific information as to the breakdown

of kinds of property to be listed and exemption information required shall be

provided by instruction and directive of the director, pursuant to Section

9-11-6.2 NMSA 1978.

[3/23/83, 12/29/94, 8/31/96; 3.6.7.44 NMAC - Rn & A, 3 NMAC 6.7.44, 4/30/01]

 

3.6.7.45                 [RESERVED.]

[3.6.7.45

NMAC - Rn, 3 NMAC 6.7.45, 4/30/01]

 

3.6.7.46                 CONTENTS OF PROPERTY TAX BILL

                A.            REQUIRED

FORM AND INFORMATION AS TO PROPERTY TAX BILL: The tax bill must on a

standard preprinted form, prepared and paid for by the county treasurer and in

form and content prescribed by the director. Any form other than the standard

form prescribed by the director will be used only after submitting the form in

writing to the director and receiving written approval from the director for

the use of such form and method.

                B.            NOTICE

OF SECOND HALF INSTALLMENT: Treasurers may send a reminder notice with

respect to the second installment of tax but they are not required to do so. If

such a reminder notice is sent, it shall not be labeled or indicated as a “tax

bill”.

[3/23/83, 12/29/94, 8/31/96; 3.6.7.46 NMAC - Rn, 3 NMAC 6.7.46, 4/30/01]

 

3.6.7.47                 [RESERVED.]

[3.6.7.47

NMAC - Rn, 3 NMAC 6.7.47, 4/30/01]

 

3.6.7.48                 [RESERVED.]

[3.6.7.48

NMAC - Rn, 3 NMAC 6.7.48, 4/30/01]

 

3.6.7.49                 CLAIMS FOR REFUND - CIVIL ACTION

                A.            PROTEST

IS WAIVER OF RIGHT TO CLAIM FOR REFUND: The initiation of a protest under

Section 7-38-22 or 7-38-24 NMSA 1978 constitutes an unconditional and

irrevocable waiver of the right to claim for refund under Section 7-38-40 NMSA

1978.

                B.            COUNTY

TREASURER OR ASSESSOR REQUIRED TO FORWARD TO DEPARTMENT COPIES OF CLAIM FOR

REFUND PETITIONS OR COMPLAINTS SERVED ON THEM: When a claim for refund

petition or complaint is served on either a county assessor or county treasurer,

the county assessor or county treasurer is required to immediately forward a

copy of that petition or complaint to the director.

                C.            PAYMENT

OF TAX REQURIED. Payment of the tax due is required to initiate a claim for

refund. Because the property owner may elect to pay the tax in installments,

payment of all installments due by the time the claim for refund is filed is

sufficient to permit the property owner to submit a claim for refund. To

preserve the claim for refund with respect to any installments due after the

claim for refund was submitted but before a decision is rendered, payment of

the installment must be made. The county treasurer must place in the “property

tax suspense fund” the portion of any property taxes paid to the county

treasurer but not admitted to be due and subject to a claim for refund. If the

claim for refund does not admit that any portion of an installment of tax due

in the future is due, then the portion of the installment, when paid, must be

placed in the “property tax suspense fund”.

[3/23/83, 12/29/94, 8/31/96; 3.6.7.49 NMAC - Rn & A, 3 NMAC 6.7.49, 4/30/01, A,

6/29/01]

 

3.6.7.50                 [RESERVED.]

[3.6.7.50

NMAC - Rn, 3 NMAC 6.7.50, 4/30/01]

 

3.6.7.51                 [RESERVED.]

[3.6.7.51

NMAC - Rn, 3 NMAC 6.7.51, 4/30/01]

 

3.6.7.52                 [RESERVED.]

[3.6.7.52

NMAC - Rn, 3 NMAC 6.7.52, 4/30/01]

 

3.6.7.53                 PERSONAL PROPERTY - JEOPARDY ASSESSMENTS

                A.            JEOPARDY

ASSESSMENT: Section 7-38-44 NMSA 1978 authorizes the secretary or the

county assessor to issue a notice of valuation and a property tax bill simultaneously

and immediately proceed to collect, by means of demand warrant pursuant to

Section 7-38-54 NMSA 1978 the tax due at any time that the valuation authority

has reasonable cause to believe that personal property subject to valuation by

the valuation authority for property taxation purposes in a tax year will be

removed from the state before the taxes for that year are due and that the

removal of the property will jeopardize collection of the tax. Personal

property seized pursuant to demand warrant cannot be sold until after the

notice requirements of Section 7-38-57 NMSA 1978 are fulfilled.

                B.            VALUATION

DATE FOR JEOPARDY ASSESSMENT PURPOSES: Section 7-38-7 NMSA 1978 fixes

January 1 of each year as the date which determines the condition or status of

the taxability of all property subject to valuation for property taxation

purposes, except livestock which is to be valued as of the date and in the

manner prescribed under Section 7-36-21 NMSA 1978. Therefore, no jeopardy

assessment shall issue against property not in the state on January 1 of the

tax year, except as to livestock.

                C.            CONTESTING

A NOTICE OF VALUATION ISSUED PURSUANT TO A JEOPARDY ASSESSMENT: In order to

contest the value determined for the property pursuant to Section 7-38-44 NMSA

1978, a property owner must pay the tax in the amount shown on the tax bill and

file a claim for refund pursuant to Section 7-38-40 NMSA 1978. Petitions of

protest to a notice of valuation pursuant to Section 7-38-44 NMSA 1978 do not

stay the delivery of the property tax bill or proceedings to collect the tax by

demand warrant. Therefore, claim for refund is the only appropriate remedy to

contest the value determined pursuant to that section.

[3/23/83, 12/29/94, 8/31/96; 3.6.7.53 NMAC - Rn & A, 3 NMAC 6.7.53, 4/30/01]

 

3.6.7.54                 [RESERVED.]

[3.6.7.54

NMAC - Rn, 3 NMAC 6.7.54, 4/30/01]

 

3.6.7.55                 PROTEST HEARING - FAILURE TO APPEAR: If

a property owner makes a timely protest but fails without reasonable

justification to appear at the hearing, an order will be entered denying the

protest, because no evidence has been presented, and declaring that, pursuant

to statute, the property taxes involved are delinquent.

[3/23/83, 12/29/94, 8/31/96; 3.6.7.55 NMAC - Rn, 3 NMAC 6.7.55, 4/30/01]

 

3.6.7.56                 [RESERVED.]

[3.6.7.56

NMAC - Rn, 3 NMAC 6.7.56, 4/30/01]

 

3.6.7.57                 [RESERVED.]

[3.6.7.57

NMAC - Rn, 3 NMAC 6.7.57, 4/30/01]

 

3.6.7.58                 [RESERVED.]

[3.6.7.58

NMAC - Rn, 3 NMAC 6.7.58, 4/30/01]

 

3.6.7.59                 DELINQUENT TAXES - CIVIL PENALTIES

                A.            PENALTY

IS IN ADDITION TO INTEREST BUT NOT COMPUTED ON INTEREST: The penalty

provided for in Section 7-38-50 NMSA 1978 is in addition to any interest

imposed pursuant to Section 7-38-49 NMSA 1978. The penalty is not computed on

the interest accrued.

                B.            MINIMUM

PENALTY APPLICABLE TO EACH INSTALLMENT OF TAXES AND EACH PROPERTY TAX BILL:

The minimum penalty provided for in Section 7-38-50 NMSA 1978 is applicable to

each of the equal installments of property taxes payable to the county

treasurer pursuant to Section 7-38-38 NMSA 1978 in the event that each of the

equal installments becomes delinquent. The minimum penalty is applicable to

each property tax bill mailed by the county treasurer pursuant to Section

7-38-35 NMSA 1978. In the event that more than one bill is mailed to a single

taxpayer and the property taxes set forth in those bills become delinquent, the

minimum penalty applies to each bill which becomes delinquent.

[3/23/83, 12/29/94, 8/31/96; 3.6.7.59 NMAC - Rn & A, 3 NMAC 6.7.59, 4/30/01]

 

3.6.7.60                 FORM OF NOTIFICATION TO PROPERTY OWNER OF

DELINQUENT PROPERTY TAXES: The notification of property owners that

property taxes are delinquent shall be in substantially the following form and

contain the following information. Additional information, including but not

limited to, signature of the treasurer may be included in the form.

                NOTICE

OF DELINQUENT TAXES

TO:         (Name of property owner or any person other than the owner

to whom the tax bill was sent)

Your are hereby notified by the

___________________________ county treasurer that property taxes upon the

following described property in the following amounts became delinquent on

__________________________:

Property description and code

no. (include location, vehicle registration (“MH”) number and vehicle

identification number if a manufactured home)

___________________________________________________________________________

___________________________________________________________________________

___________________________________________________________________________

___________________________________________________________________________

___________________________________________________________________________

Amount of tax due                                                             

___________

Interest due                                                                          ____________

Penalty due                                                                         

____________

Total amount due if paid                                                   

____________

(If not paid by ___________,

additional interest and penalty will accrue.)

                INTEREST

Pursuant to 7-38-49 NMSA 1978,

if property taxes are not paid for any reason within thirty (30) days after the

date they are due, interest on the unpaid taxes shall accrue from the thirtieth

day after they are due until the date they are paid. Interest shall accrue at

the rate of one percent (1%) a month or any fraction of a month.

                PENALTY

Pursuant to 7-38-50 NMSA 1978,

if property taxes become delinquent, a penalty of one percent (1%) of the

delinquent taxes for each month or any portion of a month they remain unpaid

shall be imposed, but the total penalty shall not exceed five percent (5%) of

the delinquent taxes, except that, when the penalty determined under the

foregoing provisions is less than five dollars ($5.00), the penalty to be

imposed shall be five dollars ($5.00). A county may suspend for a particular

tax year application of the minimum penalty requirements by resolution of its

county commissioners adopted not later than September 1 of that tax year.

If property taxes become

delinquent because of an intent to defraud by the property owner, fifty percent

(50%) of the property taxes due or fifty dollars ($50.00), whichever is

greater, shall be added as a penalty.

                COLLECTION

TRANSFERRED TO PROPERTY TAX DIVISION

If the delinquent tax interest

and penalties are not paid by July 1 of the year following the year in which

the taxes have been delinquent for more than two years, this property will be

placed on a tax delinquency list and forwarded to the property tax division for

collection.

                REAL

PROPERTY

Pursuant to 7-38-65 NMSA 1978,

if the property taxes due on real property are not paid within three (3) years

from the date of delinquency, the real property will be sold and a deed issued

by the property tax division of the New Mexico taxation and revenue department.

                PERSONAL

PROPERTY

Pursuant to 7-38-53 NMSA 1978,

if property taxes due on personal property are not paid, the personal property

may be seized and sold for taxes under authority of a demand warrant.

Pursuant to 7-38-52 NMSA 1978, a

copy of the delinquency notice of unpaid taxes on a manufactured home was sent

to the motor vehicle division of the taxation and revenue department. Upon

receipt and filing of the notice by the motor vehicle division, the unpaid

taxes, penalty and interest constitute a security interest in and a lien on the

vehicle in accordance with Section 66-3-204 NMSA 1978.

[3/23/83, 12/29/94, 8/31/96; 3.6.7.60 NMAC - Rn & A, 3 NMAC 6.7.60, 4/30/01]

 

3.6.7.61                 DELINQUENT TAXES - MANUFACTURED HOMES -

NOTICE TO MOTOR VEHICLE DIVISION - NOTICE CONSTITUTES LIEN

                A.            LIEN

UPON MANUFACTURED HOMES - REQUIRED INFORMATION: In order to establish a

security interest in and a lien upon the manufactured home, the copy of the

notice of property tax delinquency must include both the location of the

manufactured home and the complete vehicle identification number of the

manufactured home. Notices of property tax delinquency on manufactured homes

which do not contain the complete vehicle identification number do not contain

sufficient information to establish whether or not a manufactured home is

registered with the motor vehicle division. Therefore such notices will not be

filed and will not constitute a security interest in and a lien upon the

vehicle.

                B.            TITLE

TRANSFERS PRIOR TO DELINQUENCY: The receipt and filing by the motor vehicle

division of the taxation and revenue department of a copy of the delinquency

notice of unpaid taxes on a manufactured home constitutes a security interest

in and a lien on the manufactured home in accordance with Section 66-3-204 NMSA

1978. The lien is a charge upon the manufactured home for the payment of the

unpaid taxes, penalty and interest on the manufactured home, notwithstanding

that the manufactured home changed ownership prior to the date of the

delinquency.

                C.            EFFECT

OF LIEN: Pursuant to Section 66-3-204 NMSA 1978, from the date and time of

receipt of the delinquency notice by the motor vehicle division of the taxation

and revenue department, the unpaid taxes, penalty and interest certified by the

county treasurer constitute a lien on and a security interest in the

manufactured home on behalf of the state until paid. The lien is valid against

holders of prior perfected security interests, attaching creditors and

subsequent transferees, and when filed in accordance with Section 66-3-204 NMSA

1978 constitutes constructive notice of the lien claimed.

[3/23/83, 12/29/94, 7/19/94,

8/31/96; 3.6.7.61 NMAC - Rn & A, 3 NMAC 6.7.61,

4/30/01]

 

3.6.7.62                 [RESERVED.]

[3.6.7.62

NMAC - Rn, 3 NMAC 6.7.62, 4/30/01]

 

3.6.7.63                 [RESERVED.]

[3.6.7.63

NMAC - Rn, 3 NMAC 6.7.63, 4/30/01]

 

3.6.7.64                 [RESERVED.]

[3.6.7.64

NMAC - Rn, 3 NMAC 6.7.64, 4/30/01]

 

3.6.7.65                 [RESERVED.]

[3.6.7.65

NMAC - Rn, 3 NMAC 6.7.65, 4/30/01]

 

3.6.7.66                 [RESERVED.]

[3.6.7.66

NMAC - Rn, 3 NMAC 6.7.66, 4/30/01]

 

3.6.7.67                 [RESERVED.]

[3.6.7.67

NMAC - Rn, 3 NMAC 6.7.67, 4/30/01]

 

3.6.7.68                 CERTIFICATE OF SALE: The certificate of

sale shall be in substantially the following form:

                CERTIFICATE

OF SALE

This certificate of sale is

issued pursuant to Section 7-38-59 NMSA 1978 and has the effect of a

certificate of sale provided in that section. This certificate of sale is prima

facie evidence of the county treasurer's right to make this sale and conclusive

evidence of the regularity of all proceedings relating to this sale.

Under the authority of Section

7-38-58 NMSA 1978, the property described herein was sold at public auction on

_________________________ at _______________________, New Mexico.

For consideration received in

the sum of $______________, all interests of the delinquent taxpayer,

___________________________, in the property described herein are hereby

transferred to the purchaser, ______________________________, who takes the

personal property free of any unrecorded or unfiled interest unknown to the

purchaser at the time of sale.

Description of

property____________________________________.

Done by me this______day

of___________, 19___, at____________, New Mexico.

_________________________________

County treasurer of

_________________________________ County

[3/23/83, 12/29/94, 8/31/96; 3.6.7.68 NMAC - Rn, 3 NMAC 6.7.68, 4/30/01]

 

3.6.7.69                 NOTIFICATION TO PROPERTY OWNER OF

DELINQUENT TAXES

                A.            FORM

OF NOTIFICATION TO PROPERTY OWNER OF TRANSFER OF DELINQUENT ACCOUNT: The

notice of transfer of delinquent account shall be in substantially the

following form but the form may contain additional information including, but

not limited to, a statement as to the full amount of taxes owed on the property

for years other than the delinquent year:

                NOTICE

TO PROPERTY OWNER OF

                TRANSFER

OF DELINQUENT ACCOUNT

TO:         (Name and address of property owner or any person other than

the owner to whom the tax bill was sent)

You are hereby notified by the

_______________________ county treasurer that property taxes upon the following

described property in the following amounts for the ________________ tax year

became delinquent on ______________________; and that the taxes have been delinquent

for more than one (2) years. Pursuant to Sections 7-38-61 and 7-38-62 NMSA

1978, this delinquent account is hereby transferred as of July 1 for collection

to the Property Tax Division, Manuel Lujan, Sr. Building, Santa Fe, New Mexico

87504-0630, phone (505) 827-0876. Payment shall be made to the

_______________________ county treasurer as agent for collection of this

account pursuant to Section 6.3.7.71 NMAC.

Delinquent Account No.

____________ School District No. ___________

Property description and code

no. (include location, vehicle registration “MH” number and vehicle

identification number if a manufactured home):

_________________________________________________________________

_________________________________________________________________

_________________________________________________________________

_________________________________________________________________

Tax Year Amount of Tax Due  Interest Due  

Penalty Due      Total

20___    ________          ________    ________       _________

20___    ________          ________    ________       _________

20___    ________          ________    ________       _________

20___    ________          ________    ________       _________

20___    ________          ________    ________       _________

Total due for all years . . . .

. . . . . . . . . . .    __________

Due by:  ___________, otherwise,  additional interest and penalty will accrue.

                INTEREST

Pursuant to 7-38-49 NMSA 1978,

if property taxes are not paid for any reason within thirty (30) days after the

date they are due, interest on the unpaid taxes shall accrue from the thirtieth

day after they are due until the date they are paid. Interest shall accrue at

the rate of one percent (1%) a month or any fraction of a month.

                PENALTY

Pursuant to 7-38-50 NMSA 1978,

if property taxes become delinquent, a penalty of one percent (1%) of the

delinquent taxes for each month or any portion of a month they remain unpaid

shall be im­posed, but the total penalty shall not exceed five percent (5%) of

the delinquent taxes except that, when the penalty determined under the

forgoing provisions of this subsection is less than five dollars ($5.00), the

penalty to be imposed shall be five dollars ($5.00). A county may suspend for a

particular tax year application of the minimum penalty requirements of Section

7-38-60 NMSA 1978 by resolution of its county commissioners adopted not later

than September 1 of that tax year.

If property taxes became

delinquent because of an intent to defraud by the property owner, fifty percent

(50%) of the property taxes due or fifty dollars ($50.00), whichever is

greater, shall be added as a penalty.

                REAL

PROPERTY

Pursuant to 7-38-65 NMSA 1978,

if the property taxes due on real property are not paid within three (3) years

from the date of delinquency, the real property will be sold and a deed issued

by the property tax division of the New Mexico taxation and revenue department.

                PERSONAL

PROPERTY

Pursuant to 7-38-53 NMSA 1978,

if property taxes due on personal property are not paid, the personal property

may be seized and sold by the division, at any time, for taxes under authority

of a demand warrant.

Until sale, property listed on

the property tax delinquency list will continue to be assessed and taxed to its

owner in the same manner as it would be if it were not listed on the property

tax delinquency list.

Date ______________  County Treasurer

___________________________________

                B.            LIABILITY

FOR TAX ON PROPERTY LISTED ON THE PROPERTY TAX DELINQUENCY LIST: Until

sale, property listed on the property tax delinquency list will continue to be

assessed and taxed to its owner in the same manner as it would be if it were

not listed on the property tax delinquency list.

[3/23/83, 12/29/94, 8/31/96; 3.6.7.69 NMAC - Rn & A, 3 NMAC 6.7.69, 4/30/01]

 

3.6.7.70                 PROPERTY TAXES DELINQUENT FOR MORE THAN TWO

YEARS - TREASURER TO PREPARE DELINQUENCY LIST

                A.            INFORMATION

TO BE CONTAINED IN THE TAX DELINQUENCY LIST:

                    (1)     The tax delinquency list for real property

shall contain the following information:

                              (a)     The name and address of the real property

owner and any other person to whom the tax bill was sent;

                              (b)     A description of the property upon which

the taxes are due and the property code number;

                              (c)     A statement of the amount of property

taxes due and the date they became delinquent; and

                              (d)     The county name, municipality, town or

village, and school district number where the real property is located.

                    (2)     By July 1 of each tax year, the county

treasurer shall prepare a property tax delinquency list of all real property

for which taxes have been delinquent for more than two years. The tax

delinquency list for real property shall contain the required information for

real property only.

                B.            DELINQUENCY

LIST DELIVERY REQUIRE­MENTS: The county treasurer shall deliver or mail the

tax delinquency list for real property for the tax year to the division no

later than July 15 of each year. The division may require or permit the list to

be transmitted electronically.

[3/23/83, 12/31/85, 12/29/94,

8/31/96, 11/30/99; 3.6.7.70 NMAC - Rn, 3 NMAC 6.7.70,

4/30/01]

 

3.6.7.71                 COUNTY TREASURERS ARE AUTHORIZED TO ACT AS

AGENT FOR THE DEPARTMENT IN ACCEPTING PAYMENTS:

                A.            County treasurers are authorized by

the department to act as the department's agent in accepting payments of taxes,

penalties, interest and costs due on property shown on the tax delinquency list

prepared in accordance with Section 7-38-61 NMSA 1978 after its receipt by the division,

unless this agency relationship is revoked by order of the director.

                B.            County treasurers are required to

notify the department by the 15th day of the month following the month in which

payment is accepted of the amount paid and other information necessary for the

department to correct the tax delinquency list.

[12/27/83, 12/29/94, 8/31/96; 3.6.7.71 NMAC - Rn & A, 3 NMAC 6.7.71, 4/30/01; A,

4/15/13]

 

3.6.7.72                 [RESERVED.]

[3.6.7.72

NMAC - Rn, 3 NMAC 6.7.72, 4/30/01]

 

3.6.7.73                 [RESERVED.]

[3.6.7.73

NMAC - Rn, 3 NMAC 6.7.73, 4/30/01]

 

3.6.7.74                 [RESERVED.]

[3.6.7.74

NMAC - Rn, 3 NMAC 6.7.74, 4/30/01]

 

3.6.7.75                 [RESERVED.]

[3.6.7.75

NMAC - Rn, 3 NMAC 6.7.75, 4/30/01]

 

3.6.7.76                 [RESERVED.]

[3.6.7.76

NMAC - Rn, 3 NMAC 6.7.76, 4/30/01]

 

3.6.7.77                 INSTALLMENT AGREEMENTS

                A.            CIRCUMSTANCES

JUSTIFYING AN INSTALLMENT AGREEMENT: Installment agreements shall not be

entered into if the taxpayer can obtain funds from any source to pay the

liability, unless approval in writing by the director is obtained and such

approval is supported by a written statement of circumstances justifying the

installment agreement. To obtain an installment agreement, a taxpayer is

required to provide a balance sheet and income statement on forms furnished by

the division. Statements submitted by a licensed accountant containing the same

information may be accepted in lieu of the division forms. Any such forms or

statements must, unless waived in writing by the director, contain the

following statement signed by the taxpayer or the taxpayer's agent: “Taxpayer

is unable to obtain funds from any source with which to pay currently all the

delinquent taxes proposed to be covered by the installment agreement. Under the

penalties of perjury, I swear or affirm that the information contained herein

and in the attached statement is true and correct as to every material matter.”

                B.            MINIMUM

DOWN PAYMENT FOR INSTALLMENT AGREEMENTS: No installment agreement proposal

shall be entered into for the division that involves a down payment of less

than twenty (20) percent of all delinquent property taxes, penalties, interest

and costs due, unless approval in writing by the director is obtained and such

approval is supported by a written statement of the circumstances justifying a

lesser down payment.

                C.            TERMS

OF INSTALLMENT AGREEMENTS: Although an installment agreement may extend for

a period of thirty-six (36) months, each installment agreement will cover the

minimum period in which a taxpayer may reasonably liquidate the liability and

shall provide for payment in equal monthly installments, unless approval in

writing by the director is obtained and such approval is supported by a written

statement of the circumstances justifying payment in other than equal monthly

installments.

[3/23/83, 11/5/85, 12/29/94,

8/31/96; 3.6.7.77 NMAC - Rn, 3 NMAC 6.7.77, 4/30/01]

 

3.6.7.78                 [RESERVED.]

[3.6.7.78

NMAC - Rn, 3 NMAC 6.7.78, 4/30/01]

 

3.6.7.79                 [RESERVED.]

[3.6.7.79

NMAC - Rn, 3 NMAC 6.7.79, 4/30/01]

 

3.6.7.80                 DISTRIBUTION OF AMOUNTS RECEIVED FROM SALE

OF PROPERTY

                A.            EXPENSES

OF SEIZURE AND SALE ARE IN ADDITION TO “COSTS”:

                    (1)     The expenses of seizure and sale referred

to in Section 7-38-67 NMSA 1978 are in addition to the “costs” referred to in

Section 7-38-62 NMSA 1978 and may exceed those costs. Generally, the expenses

of seizure and sale refer to the out-of-pocket expenses incurred by the

department in seizing and selling a property. Costs are the internal expenses,

such as employee wages and benefits, supplies and travel, of the department in

carrying out its duties to enforce the property tax through sale of property.

                    (2)     The amount of “costs”, however, are a part

of the “expenses of seizure and sale” as that phrase is used in Section 7-38-71

NMSA 1978 and shall be distributed accordingly.

                B.            PROCEDURES

FOR PAYMENT OF EXCESS PROCEEDS FROM THE SALE OF REAL PROPERTY:

                    (1)     When the proceeds from the sale of

property for delinquent taxes exceed the amount required to be retained by the

department plus the amounts required to be remitted to the county treasurer as

provided by Subsection A of Section 7-38-71 NMSA 1978, the department will

notify by mail the former owners of record of their right to claim a refund of

any excess funds from the sale.

                    (2)     As used in this subsection, the term

“former owner” means that person whose name appears as the assessed owner of

the property on the property tax delinquency list. The term “former owner” also

includes any other person whose name is revealed as having an ownership

interest in the property through a search of property ownership records at the

county clerk's office conducted by the department prior to the public auction

sale.

                    (3)     After receiving a completed application

for refund and documentation necessary to establish proof of ownership of the

property, the department shall determine if a claimant is entitled to receive

any excess funds from the sale. The department, at its discretion, may require

additional information from the claimant to establish the right of the claimant

to the excess funds.

                    (4)     In the event more than one claimant

requests a refund of the excess funds, the department shall not refund any

funds to any claimant until an order, issued by a court of competent

jurisdiction which identifies which claimant is entitled to the refund, has

been presented to the department.

                    (5)     Any person with a claim established by

lien, mortgage or judgment against the property which was sold may file a claim

for the excess funds from the sale by presenting an order directed to the

department by a court of competent jurisdiction which establishes that person's

right to receive the excess funds.

                    (6)     After completing the requirements of

Paragraph (1) of this subsection and after the expiration of two years from the

date of sale, the department will deposit any unclaimed excess funds in

accordance with the provisions of the Uniform Unclaimed Property Act. Any

person having any claim to the excess funds after the funds have been so

deposited can make a claim for the funds as provided by the provisions of the

Uniform Unclaimed Property Act. Such claims shall be addressed to the Unclaimed

Property Unit.

[3/23/88, 9/15/88, 12/29/94,

8/31/96; 3.6.7.80 NMAC - Rn & A, 3 NMAC 6.7.80,

4/30/01]

 

3.6.7.81                 [RESERVED.]

[3.6.7.81

NMAC - Rn, 3 NMAC 6.7.81, 4/30/01]

 

3.6.7.82                 [RESERVED.]

[3.6.7.82

NMAC - Rn, 3 NMAC 6.7.82, 4/30/01]

 

3.6.7.83                 “OFFICERS OR EMPLOYEES OF THE STATE OR ANY

OF ITS POLITICAL SUBDIVISIONS ENGAGED IN THE ADMINISTRATION OF THE PROPERTY

TAX” DEFINED: The phrase “officers or employees of the state or any of its

political subdivisions engaged in the administration of the property tax”

includes, but is not limited to, members of county valuation protests boards,

county commissioners, county assessors and their employees, county treasurers

and their employees, the secretary, deputy secretary and assistant secretary of

the taxation and revenue department, any member of the secretary's staff; and

the director and employees of the division. The phrase does not include state

legislators because they are not “engaged in the administration of the property

tax” unless they are employed in another governmental capacity.

[3/23/83, 12/29/94, 8/31/96; 3.6.7.83 NMAC - Rn, 3 NMAC 6.7.83, 4/30/01]

 

3.6.7.84                 [RESERVED.]

[3.6.7.84

NMAC - Rn, 3 NMAC 6.7.84, 4/30/01]

 

3.6.7.85                 PROPERTY SUBJECT TO TAXATION BUT OMITTED FROM PROPERTY TAX SCHEDULES IN

PRIOR YEARS

                A.            VALUATION

OF OMITTED PROPERTY: Omitted property shall be valued, on its discovery, at

its value on January 1 of each tax year or years for which it was omitted from

property tax schedules.

                B.            OWNERSHIP

OF OMITTED PROPERTY: Omitted property, real or personal, shall be valued,

listed and the taxes on it collected pursuant to Section 7-38-76 NMSA 1978,

regardless of whether or not it is owned or possessed by the same person as was

the owner or person in possession thereof at the time of the omission.

                C.            OMITTED

PROPERTY - STATUTE OF LIMITATIONS: Subsection B of Section 7-38-81 NMSA

1978 provides: “property that has not been included on a property tax schedule

may not be subjected to the imposition of property taxes for more than ten (10)

tax years immediately preceding the date of its entry on the property tax

schedule”. This applies to all property subject to the property tax, meaning

all tangible property, real or personal.

                D.            OMITTED

PROPERTY - PENALTY AND INTEREST: Omitted property is subject to penalty and

interest pursuant to Sections 7-38-49 and 7-38-50 NMSA 1978 only from thirty

(30) days after the date the property tax bill on the omitted property is

mailed because that is the date all taxes for prior years on omitted property

are due.

                E.            OMITTED

PROPERTY - PENALTY: Omitted property shall be treated like property the

owner of which has failed to make a required report thereof. The person who did

not make the report shall be subject to the applicable penalty.

                F.             OMITTED PROPERTY - PROCEDURE AFTER VALUATION AND LISTING: If

property was omitted from property tax schedules for a prior tax year, then the

tax rate for the prior year in the governmental unit where the property was

located shall be applied. Property tax bills shall be prepared and mailed by the

county treasurers within thirty (30) days of the date the property is listed on

the property tax schedule, and all taxes for prior years on omitted property

shall be due the date the property tax bill is mailed.

[3/23/83, 12/29/94, 8/31/96; 3.6.7.85 NMAC - Rn & A, 3 NMAC 6.7.85, 4/30/01]

 

3.6.7.86                 EXEMPTION RESULTING FROM CORRECTION OF

OBVIOUS CLERICAL ERROR: If the correction by the county treasurer of name

of the property owner or description of the property results in the property

being exempt for a particular tax year or years by reason of provision of the

New Mexico Constitution as implemented by a provision of the Property Tax Code,

the treasurer may refund pursuant to Section 7-38-80 NMSA 1978 to the exempt

entity that has paid property taxes.

[3/23/83, 12/29/94, 8/31/96; 3.6.7.86 NMAC - Rn & A, 3 NMAC 6.7.86, 4/30/01]

 

3.6.7.87                 COUNTY TREASURER REQUIRED TO FORWARD COPIES

OF PETITIONS FOR CORRECTION OF ERRORS SERVED ON THEM TO THE DIVISION: When

a petition for correction is served on a county treasurer, the county treasurer

is required to immediately forward a copy of that petition to the division.

[3/23/83, 12/29/94, 8/31/96; 3.6.7.87 NMAC - Rn, 3 NMAC 6.7.87, 4/30/01]

 

3.6.7.88                 ORDER BY THE DEPARTMENT - PROTEST REMEDY:

If the department enters an order changing the property tax schedule pursuant

to Subsection A of Section 7-38-79 NMSA 1978, the property owner may protest

only pursuant to the claim for refund procedures provided in Sections 7-38-39

and 7-38-40 NMSA 1978.

[3/23/83, 12/29/94, 8/31/96; 3.6.7.88 NMAC - Rn & A, 3 NMAC 6.7.88, 4/30/01]

 

HISTORY 3.6.7 NMAC:

Pre-NMAC History:  The

material in this part was derived from that previously filed with the State

Records Center:

PTD Rule No. 82, Regulations

Pertaining to the Property Tax Code, filed 3/23/83.

TRD Rule No. PTC-95, Regulations

Pertaining to the Property Tax Code, Sections 7-35-1 to 7-38-90 NMSA 1978,

filed 12/29/94.

 

History of Repealed Material: 

[RESERVED]

 

NMAC History:

3 NMAC 6.7, Administrative

Provisions, filed 8/19/96.

3.6.7 NMAC, Administrative

Provisions, filed 4/17/01.

 

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