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New Mexico · Through 2026-07-01

7-38-54: Demand warrant; contents.

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Where this section sits in the code
  1. Chapter 7 - Taxation
  2. ARTICLE 38 Administration and Enforcement of Property Taxes

A demand warrant shall:

A. contain a statement of the authority for its issuance and service;

B. identify the property owner, the amount of the delinquent taxes on his personal property and the date on which the taxes were due;

C. describe the personal property subject to the tax and the demand warrant;

D. order the person on whom it is served to:

(1) reveal the amount of personal property in his possession that is described in the demand warrant;

(2) state the extent of his and any other person's interest in the personal property;

(3) reveal the amount and kind of the property owner's personal property described in the demand warrant that are in the possession of other persons; and

(4) surrender the personal property described in the demand warrant and in his possession;

E. state the penalties for failure to comply with the terms of the warrant; and

F. be signed by the county treasurer.

Collected 2026-09-03T15:02:19Z. Source file · JSON

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