N.M. Admin. Code § 3.6.50.19
Current through Register Vol. 35, No. 23, December 10, 2024
When taxes on omitted property are placed on tax schedules, tax bills mailed and money is received for payment of these taxes, the receipting and accounting of the money is the same as for other property taxes. For distribution purposes, all the monies received for taxes on omitted property for years prior to current tax year will be considered to be receipts of delinquent taxes.
N.M. Admin. Code § 3.6.50.19