Section 73-11-47 – [Property of unknown owners; tax sales by district.]
Whenever any property is listed on the assessment roll of the district, if the property of unknown owners, the same proceedings shall be had as provided for in this act [73-11-37, 73-11-38, 73-11-40 to 73-11-47 NMSA 1978] against the property of known owners. History: Laws 1931, ch. 91, § 10; 1941 Comp., § 77-2346; 1953 […]
Section 73-11-35 – [Bids by district at tax sale; district to pay cash.]
The district may appear as a bidder at the sale of any lands for delinquent district or other taxes, and may purchase and take title to said lands and dispose of them like any other purchaser. To protect its assessments the district, at a tax sale where there is no other bid for the full […]
Section 73-11-36 – [General tax laws applicable.]
The revenue laws of this state for the assessment, levying and collection of taxes on real estate for county purposes except as herein modified, shall be applicable for the purposes of this act, including the enforcement of penalties and forfeiture for delinquent taxes. History: Laws 1919, ch. 20, § 25; C.S. 1929, § 73-126; 1941 […]
Section 73-11-37 – [Date for payment of taxes.]
That the taxes, levies and assessments of any irrigation district, cooperating with the United States under the federal reclamation law, and other federal laws, shall be due and payable as follows: first half December 1st of each year and the second half on June 1st of each year. History: Laws 1931, ch. 91, § 1; […]
Section 73-11-38 – [Delinquent taxes; interest.]
On January 1st of each year if the taxes, levies and assessments made the previous year shall not have been paid, one-half thereof shall become delinquent and on July 1st following if not paid, the remaining one-half of said taxes, assessments and levies shall become delinquent and such taxes, assessments and levies from the respective […]
Section 73-11-39 – [Delinquent assessments; interest.]
That on assessments made in irrigation districts, organized to cooperate with the United States government under the federal reclamation laws and other federal laws, after any such assessment shall become delinquent, the same shall bear interest at the rate of one-half (1/2%) percent per month until paid. History: Laws 1937, ch. 76, § 1; 1953 […]
Section 73-11-40 – [Delinquent tax list in district with assessor-collector; publication.]
That within six months after first day of July of each year it shall be the duty of the assessor-collector of such irrigation district to prepare and be caused to be published in a newspaper of general circulation in the county or counties where any such irrigation district is located, a list containing the names […]
Section 73-11-41 – [Failure of assessor-collector to publish delinquency list in time; later publication.]
If by the neglect of the officer, or for any other good cause, real estate cannot be duly advertised and offered for sale within the time prescribed in this act [73-11-37, 73-11-38, 73-11-40 to 73-11-47 NMSA 1978], such advertisement may be made or had at any other time and the officer so advertising may set […]
Section 73-11-42 – [Delinquent tax sale by assessor-collector; disposition of surplus; sales to district.]
The assessor-collector, in person, or by deputy, shall attend at the courthouse in the county on the day specified in the notice of sale of property hereunder, and shall, between the hours of 10 o’clock in the forenoon and four o’clock in the afternoon, offer for sale, separately and in consecutive order, each parcel of […]
Section 73-11-43 – [Failure to pay bid to assessor-collector; resale; certificate of sale; recording; redemption; occupancy during redemption period.]
If a purchaser does not pay the amount of his bid before ten o’clock of the day succeeding the sale, the property shall be reoffered for sale and the bid of any person refusing to make any such payment shall not be received on the resale of any such property. After receiving the amount for […]