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Section 7-38-11 - Property reported in the wrong county.

NM Stat § 7-38-11 (2019) (N/A)
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If property is reported for valuation for property taxation purposes in a county different from the county in which it is required to be reported by law and the regulations of the department, the county assessor to whom the erroneous report is made shall send a copy of the report to the county assessor of the county in which the report is required to be made and shall, at the same time, notify the person making the erroneous report of his obligation to make the required report to the appropriate county. A person making a report to the wrong county assessor is not relieved of his responsibility to make the required report to the correct county assessor because of the provisions of this section.

History: 1953 Comp., § 72-31-11, enacted by Laws 1973, ch. 258, § 51.

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Section 7-38-10 - Department may insure compliance with mapping and description of real property regulations by departmental installation of required system; reimbursement by county of costs incurred.
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Section 7-38-12 - Property transfers; copies of documents to be furnished to assessor; penalty for violation.