{"data":{"id":"us-nm/7-38-60","jurisdiction":"us-nm","citation":"7-38-60","heading":"Notification to property owner of delinquent taxes.","body":"By June 10 of each year, the county treasurer shall mail a notice to each property owner of property for which taxes have been delinquent for more than two years. The notice shall be in a form and contain the information prescribed by department regulations and shall include the following:\nA. a description of the property upon which the taxes are due;\nB. a statement of the amount of property taxes due, the date on which they became delinquent, the rate of accrual of interest and any penalties or costs that may be charged;\nC. a statement that the delinquent tax account on real property will be transferred to the department for collection;\nD. a statement that if taxes due on real property are not paid within three years from the date of delinquency, the real property will be sold and a deed issued; and\nE. a statement that if taxes due on personal property are not paid, the personal property may be seized and sold for taxes under authority of a demand warrant.","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":"75aa128117f58d9c98ac3423fc5678cb17db5d0ccda9ccdf975eac3fe77c2502","source_id":"us-nm","stale":false,"prev":"us-nm/7-38-59","next":"us-nm/7-38-61"},"notice":"GroundRules: Original legal text. Not legal advice."}