A. After delivery of the property tax schedule to the county treasurer, the amounts shown on the schedule as taxes due and other information on the schedule shall not be changed except:

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

(1)     by the county treasurer to correct obvious errors in the mathematical computation of taxes;

in:

(2)     by the county treasurer to correct obvious errors by the county assessor

schedule;

(a) the name or address of the property owner or other persons shown on the (b) the description of the property subject to property taxation, even if the correction results in a change in the amount shown on the schedule as taxes due;

(c) the data entry of the value, classification, allocation of value and limitation on increases in value pursuant to Sections 7-36-21.2 and 7-36-21.3 N.M. Stat. Ann. of property subject to property taxation by the county assessor; or

(d) the application of eligible, documented and qualified exemptions;

(3)     by the county treasurer to cancel multiple valuations for property taxation purposes of the same property in a single tax year, but only if:

(a) a taxpayer presents tax receipts showing the payment of taxes by the taxpayer for any year in which multiple valuations for property taxation purposes are claimed to have been made;

(b) a taxpayer presents evidence of ownership of the property, satisfactory to the treasurer, as of January 1 of the year in which multiple valuations for property taxation purposes are claimed to have been made; and

(c) there is no dispute concerning ownership of the property called to the attention of the treasurer, and the treasurer has no actual knowledge of any dispute concerning ownership of the property;

(4)     by the county treasurer, to correct the tax schedule so that it no longer contains personal property that is deemed to be unlocatable, unidentifiable or uncollectable, after thorough research with verification by the county assessor or appraiser, with notification to the department and the county clerk;

(5)     as a result of a protest, including a claim for refund, in accordance with the Property Tax Code, of values, classification, allocations of values determined for property taxation purposes or a denial of a claim for an exemption;

(6)     by the department or the order of a court as a result of any proceeding by the department to collect delinquent property taxes under the Property Tax Code;

(7)     by a court order entered in an action commenced by a property owner under Section 7-38-78 N.M. Stat. Ann.;

(8)     by the department as authorized under Section 7-38-79 N.M. Stat. Ann.;

(9)     by the department of finance and administration as authorized under Section 7-38-77.1 N.M. Stat. Ann.; or

(10)    as specifically otherwise authorized in the Property Tax Code.

B. As used in this section, “obvious errors” does not include the method used to determine the valuation for, or a difference of opinion in the value of, the property subject to property taxation.