N.M. Code R. § 3.6.7.44

Current through Register Vol. 35, No. 16, August 27, 2024
Section 3.6.7.44 - PREPARATION OF PROPERTY TAX SCHEDULE BY ASSESSOR
A.REQUIRED FORM AND INFORMATION AS TO PROPERTY TAX SCHEDULE: The tax schedule must be on a standard preprinted form, prepared and paid for by the county assessor and must be in a form prescribed by the director. Information required to be contained in the schedule is limited to the information required by the prescribed form. Any form other than the standard form prescribed by the director may be used only after submitting the proposed form in writing to the director and receiving written approval from the director for the use of the proposed form.
B.ABSTRACT OF INFORMATION CONTAINED IN THE PROPERTY TAX SCHEDULE:
(1) On or before October 1 of each year, the county assessor shall prepare and submit to the department and to the county treasurer an abstract of the information contained in the property tax schedules as to the property in the county subject to property taxation under the Property Tax Code, including property valued by the department. The abstract shall include information showing for each county the valuation of the different kinds of property, taxable values of property, exemptions allowed against the taxable values and net taxable values of property.
(2) Specific information as to the breakdown of kinds of property to be listed and exemption information required shall be provided by instruction and directive of the director, pursuant to Section 9-11-6.2 NMSA 1978.

N.M. Code R. § 3.6.7.44

3/23/83, 12/29/94, 8/31/96; 3.6.7.44 NMAC - Rn & A, 3 NMAC 6.7.44, 4/30/01