A. At least twenty days but not more than thirty days before the date of the sale for delinquent taxes, the department shall notify by certified mail, return receipt requested, and, for abandoned real property, an additional letter sent by first class mail, to the address as shown on the most recent property tax schedule, each property owner whose real property will be sold that the owner’s real property will be sold to satisfy delinquent taxes, unless:

Ask a legal question, get an answer ASAP!
Click here to chat with a lawyer about your rights.

(1)     all delinquent taxes, penalties, interest and costs due are paid by 5:00 p.m. of the day prior to the date of the sale, or, for abandoned real property being sold via an online platform as provided in Subsection D of Section 7-38-67.1 N.M. Stat. Ann., all delinquent taxes, penalties, interest and costs due are paid by 5:00 p.m. of the day prior to the date the property is offered on the property tax division’s website; or

(2)     an installment agreement for payment of all delinquent taxes, penalties, interest and costs due is entered into with the department by 5:00 p.m. of the day prior to the date of sale in accordance with Section 7-38-68 N.M. Stat. Ann., or, for abandoned real property sold via an online platform as provided in Subsection D of Section 7-38- 67.1 NMSA 1978, an installment agreement for payment of all delinquent taxes, penalties, interest and costs due is entered into with the department in accordance with Section 7-38-68 N.M. Stat. Ann. by 5:00 p.m. of the day prior to the date the property is offered on the property tax division’s website.

B. The notice shall also:

(1)     state the amount of taxes, penalties, interest and costs due; (2)     state the time and place of the sale;

(3)     if online, state the date and time the sale begins and expires and the web address of the property tax division’s website where the property being sold will be listed;

(4)     describe the real property that will be sold;

(5)     inform the property owner of the property owner’s right to apply for an installment agreement with the department for payment of delinquent taxes, penalties, interest and costs, in accordance with Section 7-38-68 N.M. Stat. Ann.;

(6)     provide information on the name and phone number of the individual in the department the owner can contact to arrange for an installment agreement in accordance with Section 7-38-68 N.M. Stat. Ann.; and

(7)     contain any other information that the department may require by rule.

C. At the same time a notice required by Subsection A of this section is sent to the owner of the real property, a notice containing the information set out in Subsection B of this section shall also be sent to each person holding a lien or security interest of record in the property if an address for such person is reasonably ascertainable through a search of the property records of the county in which the property is located.

D. Failure of the department to mail a required notice by certified mail, return receipt requested, shall invalidate the sale; provided, however, that return to the department of the notice of the return receipt shall be deemed adequate notice and shall not invalidate the sale.

E. Proof that all delinquent taxes, penalties, interest and costs had been paid by 5:00 p.m. of the day prior to the date of sale shall prevent or invalidate the sale.

F. For abandoned real property sold via an online platform as provided in Subsection D of Section 7-38-67.1 N.M. Stat. Ann., proof that the owner has paid all delinquent taxes, penalties, interest and costs due by 5:00 p.m. of the day prior to the date the property is offered on the property tax division’s website shall invalidate the sale.

G. Proof that the owner has, by 5:00 p.m. of the day prior to the date of sale, entered into an installment agreement to pay all delinquent taxes, penalties, interest and costs as provided in Section 7-38-68 N.M. Stat. Ann. and that timely payments under such agreement are being made shall prevent or invalidate the sale.

H. For abandoned real property sold via an online platform as provided in Subsection D of Section 7-38-67.1 N.M. Stat. Ann., proof that the owner has entered into an installment agreement with the department for payment of all delinquent taxes, penalties, interest and costs due in accordance with Section 7-38-68 N.M. Stat. Ann. by 5:00 p.m. of the day prior to the date the property is offered on the property tax division’s website shall invalidate the sale.

I. The time requirements of this section are subject to the provisions of Section 7- 38-83 NMSA 1978.