{"data":{"id":"us-nm/7-38-18","jurisdiction":"us-nm","citation":"7-38-18","heading":"Publication of notice of certain provisions relating to reporting property for valuation and claiming of exemptions.","body":"A. Each county assessor shall have a notice published in a newspaper of general circulation within the county at least once a week during the first three full weeks in January of each tax year, which notice shall include a brief statement of the provisions of:\n(1) Section 7-38-8 NMSA 1978 relating to requirements for reporting property for valuation for property taxation purposes;\n(2) Section 7-38-8.1 NMSA 1978 relating to requirements for reporting exempt property;\n(3) Section 7-38-13 NMSA 1978 relating to filing statements of decrease in value of property;\n(4) Section 7-38-17 NMSA 1978 relating to requirements for claiming veteran, disabled veteran, head-of-family and other exemptions;\n(5) Section 7-38-17.1 NMSA 1978 relating to the requirements for declaring residential property and changes in use of property; and\n(6) Section 7-36-21.3 NMSA 1978 relating to requirements for claiming eligibility for the limitation on increases in valuation for property taxation purposes of a single-family dwelling owned and occupied by a person who is sixty-five years of age or older.\nB. The department shall develop and issue a uniform form of notice to be used by county assessors to fulfill the requirements of this section.","path":["Chapter 7 - Taxation","ARTICLE 38 Administration and Enforcement of Property Taxes"],"source_url":"https://nmonesource.com/nmos/nmsa-unanno/en/item/18507/index.do","current_through":"2026-07-01","vintage":"","retrieved_at":"2026-09-03T15:02:19Z","sha256":"78352bd7619dc6888851649052e1da2518929f3829503703ae3759d09542e0b0","source_id":"us-nm","stale":false,"prev":"us-nm/7-38-17.1","next":"us-nm/7-38-19"},"notice":"GroundRules: Original legal text. Not legal advice."}