0001| SENATE BILL 885
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0002| 43rd legislature - STATE OF NEW MEXICO - first session, 1997
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0003| INTRODUCED BY
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0004| NANCY E. RODRIGUEZ
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0005|
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0006|
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0007|
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0008|
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0009|
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0010| AN ACT
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0011| RELATING TO PROPERTY TAX; ALLOWING COUNTIES TO RETAIN
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0012| RESPONSIBILITY FOR COLLECTION OF DELINQUENT PERSONAL PROPERTY
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0013| TAXES; REQUIRING RECORDATION OF TAX DELINQUENCY LIST FOR REAL
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0014| PROPERTY.
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0015|
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0016| BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF NEW MEXICO:
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0017| Section 1. Section 7-38-60 NMSA 1978 (being Laws 1973,
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0018| Chapter 258, Section 101, as amended) is amended to read:
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0019| "7-38-60. NOTIFICATION TO PROPERTY OWNER OF DELINQUENT
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0020| TAXES.--By June 10 of each year, the county treasurer shall
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0021| mail a notice to each property owner of property for which
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0022| taxes have been delinquent for more than two years. The notice
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0023| shall be in a form and contain the information prescribed by
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0024| [division] department regulations and shall include the
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0025| following:
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0001| A. a description of the property upon which the
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0002| taxes are due;
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0003| B. a statement of the amount of property taxes due,
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0004| the date on which they became delinquent, the rate of accrual
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0005| of interest and any penalties or costs that may be charged;
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0006| C. a statement that the delinquent tax account on
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0007| real property will be transferred to the [division]
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0008| department for collection;
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0009| D. a statement that if taxes due on real property
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0010| are not paid within three years from the date of delinquency,
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0011| the real property will be sold and a deed issued; and
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0012| E. a statement that if taxes due on personal
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0013| property are not paid, the personal property may be seized and
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0014| sold for taxes under authority of a demand warrant."
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0015| Section 2. Section 7-38-61 NMSA 1978 (being Laws 1973,
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0016| Chapter 258, Section 100, as amended) is amended to read:
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0017| "7-38-61. REAL PROPERTY TAXES DELINQUENT FOR MORE THAN
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0018| TWO YEARS--TREASURER TO PREPARE DELINQUENCY LIST--NOTATION ON
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0019| PROPERTY TAX SCHEDULE.--
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0020| A. By July 1 of each year, the county treasurer
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0021| shall prepare a property tax delinquency list of all real
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0022| property for which taxes have been delinquent for more than two
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0023| years. The tax delinquency list shall contain the information
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0024| and be in a form prescribed and submitted by the date required
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0025| by [division] department regulations. The county treasurer
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0001| shall record the tax delinquency list in the office of the
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0002| county clerk. There shall be no recording fee for recordation
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0003| of the tax delinquency list.
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0004| B. The county treasurer shall make a notation on
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0005| the property tax schedule indicating that the account has been
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0006| transferred to the [division] department for collection at
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0007| the time the tax delinquency list is mailed to the [division]
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0008| department."
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0009| Section 3. REPEAL.--Section 7-38-64 NMSA 1978 (being Laws
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0010| 1973, Chapter 258, Section 104) is repealed.
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0011| Section 4. APPLICABILITY.--The provisions of this act are
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0012| applicable to the 1998 and subsequent tax years.
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0013| FORTY-THIRD LEGISLATURE
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0014| FIRST SESSION
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0015|
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0016|
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0017| February 24, 1997
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0018|
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0019|
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0020| SENATE FLOOR AMENDMENT number _______ to SENATE BILL 885
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0021|
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0022| Amendment sponsored by Senator Nancy E. Rodriguez
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0023|
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0024|
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0025| 1. On page 3, line 2, after the period insert "The updated
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0001| final property tax sale list shall be recorded with the office of
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0002| the county clerk the day following the sale of the property.
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0003| There shall be no recording fee for recordation of the final
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0004| property tax sale list.".
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0005|
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0006|
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0007|
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0008|
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0009|
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0010|
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0011| __________________________
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0012| Nancy E. Rodriguez
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0013|
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0014|
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0015|
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0016| Adopted ___________________ Not Adopted _______________________
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0017| (Chief Clerk) (Chief Clerk)
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0018|
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0019|
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0020| Date _________________
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0021| State of New Mexico
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0022| House of Representatives
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0023|
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0024| FORTY-THIRD LEGISLATURE
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0025| FIRST SESSION, 1997
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0001|
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0002|
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0003| March 14, 1997
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0004|
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0005|
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0006| Mr. Speaker:
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0007|
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0008| Your TAXATION AND REVENUE COMMITTEE, to whom has
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0009| been referred
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0010|
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0011| SENATE BILL 885, as amended
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0012|
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0013| has had it under consideration and reports same with
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0014| recommendation that it DO PASS, and thence referred to the
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0015| JUDICIARY COMMITTEE.
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0016|
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0017| Respectfully submitted,
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0018|
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0019|
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0020|
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0021|
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0022| Jerry W. Sandel, Chairman
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0023|
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0024|
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0025| Adopted Not Adopted
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0001|
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0002| (Chief Clerk)
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0003| (Chief Clerk)
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0004|
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0005| Date
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0006|
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0007| The roll call vote was 10 For 0 Against
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0008| Yes: 10
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0009| Excused: Lujan, Porter, Sandoval
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0010| Absent: None
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0011|
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0012|
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0013| G:\BILLTEXT\BILLW_97\S0885 State of New Mexico
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0014| House of Representatives
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0015|
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0016| FORTY-THIRD LEGISLATURE
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0017| FIRST SESSION, 1997
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0018|
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0019|
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0020| March 14, 1997
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0021|
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0022|
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0023| Mr. Speaker:
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0024|
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0025| Your TAXATION AND REVENUE COMMITTEE, to whom has
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0001| been referred
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0002|
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0003| SENATE BILL 885, as amended
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0004|
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0005| has had it under consideration and reports same with
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0006| recommendation that it DO PASS, and thence referred to the
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0007| JUDICIARY COMMITTEE.
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0008|
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0009| Respectfully submitted,
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0010|
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0011|
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0012|
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0013|
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0014| Jerry W. Sandel, Chairman
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0015|
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0016|
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0017| Adopted Not Adopted
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0018|
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0019| (Chief Clerk)
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0020| (Chief Clerk)
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0021|
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0022| Date
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0023|
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0024| The roll call vote was 10 For 0 Against
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0025| Yes: 10
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0001| Excused: Lujan, Porter, Sandoval
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0002| Absent: None
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0003|
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0004|
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0005| G:\BILLTEXT\BILLW_97\S0885 State of New Mexico
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0006| House of Representatives
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0007|
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0008| FORTY-THIRD LEGISLATURE
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0009| FIRST SESSION, 1997
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0010|
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0011|
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0012| March 21, 1997
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0013|
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0014|
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0015| Mr. Speaker:
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0016|
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0017| Your JUDICIARY COMMITTEE, to whom has been referred
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0018|
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0019| SENATE BILL 885, as amended
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0020|
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0021| has had it under consideration and reports same with
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0022| recommendation that it DO PASS.
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0023|
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0024| Respectfully submitted,
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0025|
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0001|
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0002|
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0003|
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0004| Thomas P. Foy, Chairman
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0005|
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0006|
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0007| Adopted Not Adopted
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0008|
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0009| (Chief Clerk)
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0010| (Chief Clerk)
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0011|
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0012| Date
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0013|
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0014| The roll call vote was 7 For 0 Against
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0015| Yes: 7
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0016| Excused: Alwin, Foy, Luna, Rios, Sanchez, Stewart
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0017| Absent: None
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0018|
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0019|
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0020| G:\BILLTEXT\BILLW_97\S0885
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