45th legislature - STATE OF NEW MEXICO - first session, 2001

RELATING TO REAL PROPERTY; PROVIDING FOR ACQUISITION OF CERTAIN REAL PROPERTY BY ADJOINING OWNERS MEETING CERTAIN REQUIREMENTS.

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

Section 1. Section 7-38-82 NMSA 1978 (being Laws 1973, Chapter 258, Section 122) is amended to read:

"7-38-82. DUTY OF PERSONS RESPONSIBLE FOR ADMINISTRATION OF PROPERTY TAX TO ASCERTAIN THE NAMES OF OWNERS OF PROPERTY--USE OF TERM "UNKNOWN OWNER" PROHIBITED EXCEPT IN CERTAIN CASES--VALIDITY OF PROCEDURES WHEN NAME OF OWNER IS INCORRECT OR UNKNOWN.--

A. It is the duty of all persons charged with the administration and collection of the property tax to make diligent search and inquiry to determine the correct name and address of the owner of property subject to valuation for property taxation purposes and the imposition of the property tax.

B. The use of the term "unknown owner" in valuation records is prohibited except in those instances where diligent search and inquiry fail to result in the determination of the name of the owner of property.

C. Proceedings for the collection of delinquent property taxes are valid as to property sold for delinquent taxes even though the property owner's name or address shown on the valuation records was incorrect or the property was shown on the valuation records as owned by an "unknown owner".

D. An owner of property that adjoins property of an unknown owner may apply to the county for a quitclaim deed for the property of the unknown owner if:

(1) the applicant has been in peaceful, actual and exclusive possession of the property of the unknown owner for twenty-five years or more preceding the date of application;

(2) during the entire twenty-five year period described in Paragraph (1) of this subsection, the property of the unknown owner has been subject to property taxation but has never been valued for property taxation purposes and property taxes have not been imposed on it;

(3) the county assessor values the property for property taxation purposes for the twenty-five year period preceding the application and the county treasurer determines the amount of property taxes that would have been imposed on the property had it been taxed for each of the twenty-five years;

(4) the applicant pays the county treasurer the total amount determined pursuant to Paragraph (3) of this subsection without the imposition of penalties and interest; and

(5) the applicant submits the property for valuation and taxation for the year in which the application is made and for each of the five years following and pays all property taxes, interest and penalties imposed on the property for each of those years.

E. The county assessor shall determine if all of the requirements of Subsection D of this section have been met by the applicant and, if so, the assessor shall prepare a certification to that effect, acknowledge it, verify it under oath and file the certification with the county clerk. The applicant shall submit a certified copy of the filed certification to the board of county commissioners and the board shall issue a quitclaim deed for the property to the claimant. The claimant shall file the quitclaim deed in the office of the county clerk, and after the passage of one year from date of filing, no person may maintain an action attacking the interest in or title of the applicant to the property."