Section 7-38-53 NMSA 1978 of the Property Tax Code, a county treasurer has authority to collect delinquent property taxes on a mobile home (a/k/a personal property) by asserting a claim against the owner's personal property for which taxes are delinquent. To properly...
The State of New Mexico is a self rendering state. According to Section 7-38-47 NMSA 1978, property taxes are a personal obligation of the property owner. The owner is still responsible for finding out about the tax and paying it. A personal judgment may be rendered...
The minimum bid is based on the amount of taxes, penalty, interest and costs due. The owner’s interest in the mobile home is also taken into consideration.
Delinquent mobile home tax auctions are held at the county seat (courthouse) or another place designated by the county treasurer's offices in counties where the properties are located.
There is no set schedule for public auctions; public auctions occur as all research is completed and all other collection efforts are exhausted in each county. For information on when a sale may take place in a given county, please contact the specific county treasurer.
Governmental gross receipts tax applies only to: The sale of tangible personal property other than water from facilities open to the general public The performance of, or admissions to, recreational, athletic or entertainment services or events in facilities open to...
No. Governmental gross receipts tax does not apply to receipts from sales or leases to government agencies. Rather, the tax applies to the gross receipts of an agency, institution, instrumentality or political subdivision of the State of New Mexico from transactions...
Generally, they are not. Such gross receipts are exempt from regular gross receipts tax under Section 7-9-13 NMSA 1978 except for: - receipts from the sale of gas or electricity by a utility owned or operated by a county, municipality, or other political subdivision...
Chapter 7, Article 33 NMSA 1978
It is a tax on processors for the privilege of operating a natural gas processing plant in New Mexico.