HOUSE BILL 89

51st legislature - STATE OF NEW MEXICO - second session, 2014

INTRODUCED BY

Rodolpho "Rudy" S. Martinez

FOR THE REVENUE STABILIZATION AND TAX POLICY COMMITTEE

AN ACT

RELATING TO PROPERTY TAX; CLARIFYING THAT PAYMENT OF DELINQUENT TAXES, PENALTIES AND INTEREST FOR A PROPERTY FOR WHICH TAXES ARE DELINQUENT FOR TWO YEARS OR LESS SHALL BE RETAINED BY A COUNTY TREASURER FOR DISTRIBUTION PURSUANT TO LAW.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF NEW MEXICO:

     SECTION 1. Section 7-38-61 NMSA 1978 (being Laws 1973, Chapter 258, Section 100, as amended) is amended to read:

     "7-38-61. REAL PROPERTY TAXES DELINQUENT FOR MORE THAN TWO YEARS--TREASURER TO PREPARE DELINQUENCY LIST--NOTATION ON PROPERTY TAX SCHEDULE.--

          A. By July 1 of each year, the county treasurer shall prepare [a] an annual property tax delinquency list of all real property for which taxes [have been] are delinquent for more than two years. The tax delinquency list shall contain the information and be in a form prescribed and submitted by the date required by department regulations. The county treasurer shall record the tax delinquency list in the office of the county clerk. There shall be no recording fee for recordation of the tax delinquency list. The updated final property tax sale list shall be recorded with the office of the county clerk the day following the sale of the property. There shall be no recording fee for recordation of the final property tax sale list.

          B. The county treasurer shall make a notation on the property tax schedule indicating that the account has been transferred to the department for collection at the time the tax delinquency list is mailed to the department."

     SECTION 2. Section 7-38-62 NMSA 1978 (being Laws 1973, Chapter 258, Section 102, as amended) is amended to read:

     "7-38-62. AUTHORITY OF DEPARTMENT TO COLLECT DELINQUENT PROPERTY TAXES AFTER RECEIPT OF TAX DELINQUENCY LIST--USE OF PENALTIES, INTEREST AND COSTS.--

          A. After the receipt of [the] an annual property tax delinquency list made by a county treasurer pursuant to Section 7-38-61 NMSA 1978, the department has the responsibility and exclusive authority to take all action necessary to collect delinquent taxes shown on the list. This authority includes bringing collection actions in the district courts based upon the personal liability of the property owner for taxes as well as the actions authorized in the Property Tax Code for proceeding against the property subject to the tax for collection of delinquent taxes.

          B. Payment of delinquent taxes listed on the annual property tax delinquency list and any penalty, interest or costs due in connection with those taxes shall be made to the [department if occurring after the receipt by the department of the tax delinquency list; however, the department may authorize county treasurers to act as its agents] county treasurer, who shall act as an agent of the department in accepting payments of taxes, penalties, interest or costs due.

          C. Penalties, interest and costs due received by the [department under] county treasurer pursuant to Subsection B of this section shall be [retained by] remitted to the department at the end of each month for use, subject to appropriation by the legislature, in the administration of the Property Tax Code.

          D. Payment of delinquent taxes for property not on the most current annual property tax delinquency list and any penalty or interest in connection with those taxes shall be retained by the county treasurer for distribution pursuant to Section 7-38-43 NMSA 1978."

     SECTION 3. EFFECTIVE DATE.--The effective date of the provisions of this act is July 1, 2014.

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