PROPERTY TAX

§ 32.001 TITLE.

   This subchapter shall be known as the Valencia County Property Tax Subchapter.

(Ord. 84-3, passed 9-12-1983)

§ 32.002 AUTHORITY ESTABLISHING PROPERTY TAX SUBCHAPTER.

   The Board of County Commissioners of Valencia County adopt this subchapter pursuant to Chapter 216 Laws of 1983, being NMSA § 7-38-38, as amended, and NMSA §§ 4-37-1 et seq.

(Ord. 84-3, passed 9-12-1983)

§ 32.003 PURPOSE AND GENERAL POLICY.

   It is hereby declared that the purpose of this subchapter shall be to provide for the most cost-effective method for the collection of property taxes and that the policy of Valencia County shall be:

   (A)   To allow the Treasurer to require annual tax payments for all property tax bills of $10 or less.

   (B)   To require that property tax assessments of $10 or less be due and payable in a single payment on or before December 6, of each year in which the tax bill was prepared and mailed.

   (C)   To require that all tax assessments of $10 or less be declared delinquent if not paid on or before December 6, in the year in which the tax bill was prepared and mailed.

(Ord. 84-3, passed 9-12-1983) Penalty, see § 10.99

§ 32.004 IMPOSITION OF SINGLE PAYMENT.

   (A)   Every person, corporation, partnership, association or entity holding title or claim of right in any taxable property within Valencia County on which is assessed an annual property tax payment of $10 or less shall remit to the Valencia County Treasurer in payment of the tax on or before November 5, of the year in which the tax bill was prepared and mailed.

   (B)   A taxpayer will be deemed to be delinquent in his or her property taxes if he or she has failed to remit the full amount due and payable on or before December 6, in the year in which the tax bill was prepared and mailed.

(Ord. 84-3, passed 9-12-1983) Penalty, see § 10.99