Section 7-38-77 - Authority to make changes in property tax schedule after its delivery to the county treasurer. - New Mexico Statutes

7-38-77. Authority to make changes in property tax schedule after its delivery to the county treasurer.

After delivery of the property tax schedule to the county treasurer, the amounts shown on the schedule as taxes due and other information on the schedule shall not be changed except:   

A.     by the county treasurer to correct obvious clerical errors in:   

(1)     the name or address of the property owner or other persons shown on the schedule;   

(2)     the description of the property subject to property taxation; or   

(3)     the mathematical computation of taxes;   

B.     by the county treasurer to cancel multiple valuations for property taxation purposes of the same property in a single tax year, but only if:   

(1)     a taxpayer presents tax receipts showing the payment of taxes by him for any year in which multiple valuations for property taxation purposes are claimed to have been made;   

(2)     a taxpayer presents evidence of his ownership of the property, satisfactory to the treasurer, as of January 1 of the year in which multiple valuations for property taxation purposes are claimed to have been made; and   

(3)     there is no dispute concerning ownership of the property called to the attention of the treasurer, and he has no actual knowledge of any dispute concerning ownership of the property;   

C.     by the county treasurer, to correct the tax schedule so that it no longer contains personal property that is deemed to be unlocatable, unidentifiable or uncollectable, after thorough research with verification by the county assessor or appraiser, with notification to the department and the county clerk;   

D.     as a result of a protest, including a claim for refund, in accordance with the Property Tax Code [Articles 35 to 38 of Chapter 7 NMSA 1978], of values, classification, allocations of values determined for property taxation purposes or a denial of a claim for an exemption;   

E.     by the department or the order of a court as a result of any proceeding by the department to collect delinquent property taxes under the Property Tax Code;   

F.     by a court order entered in an action commenced by a property owner under Section 7-38-78 NMSA 1978;   

G.     by the department as authorized under Section 7-38-79 NMSA 1978;   

H.     by the department of finance and administration as authorized under Section 7-38-77.1 NMSA 1978; or   

I.     as specifically otherwise authorized in the Property Tax Code.