N.M. Stat. § 7-38-35 (2026)

    A. After receipt of the rate-setting order and the order imposing the tax, but no later
than October 1 of each tax year, the county assessor shall prepare a property tax
schedule for all property subject to property taxation in the county. This schedule shall
be in a form that shall be made available electronically and contain the information
required by regulations of the department and shall contain at least the following
information:

      (1)      the description of the property taxed and, if the property is personal
property, its location;

      (2)    the property owner's name and address and the name and address of any
person other than the owner to whom the tax bill is to be sent;

       (3)    the classification of the property;

       (4)    the value of the property determined for property taxation purposes;

       (5)    the tax ratio;

       (6)    the taxable value of the property;

       (7)    the amount of any exemption allowed and a statement of the net taxable
value of the property after deducting the exemption;

       (8)    the allocations of net taxable value to the governmental units;

      (9)   the tax rate in dollars per thousand of net taxable value for all taxes
imposed on the property;

       (10)   the amount of taxes due on the described property; and

       (11) the amount of any penalties and interest already imposed and due on the
described property.

   B. The property tax schedule is a public record and a part of the valuation records.

History: 1953 Comp., § 72-31-35, enacted by Laws 1973, ch. 258, § 75; 1974, ch. 92, §
13; 1975, ch. 8, § 1; 1977, ch. 211, § 1; 1981, ch. 37, § 75; 2007, ch. 343, § 1.

                                     ANNOTATIONS

The 2007 amendment, effective June 15, 2007, required that the property tax schedule
be made available electronically.