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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
(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
The County Assessor and the County Treasurer or their duly appointed deputies shall establish administrative procedures and policies for the implementation and enforcement of the subchapter and the collection of the taxes and penalties provided herein or in the property tax code, NMSA § 7-35-1 et seq., which is hereby incorporated by reference.
(Ord. 84-3, passed 9-12-1983)
COUNTY GROSS RECEIPTS TAX
(A) There is imposed on any person engaging in business in the county, for the privilege of engaging in business in this county, an excise tax equal to 1/8 of 1% of the gross receipts reported or required to be reported by the person pursuant to the New Mexico Gross Receipts and Compensating Tax Act as it now exists or as it may be amended.
(B) The tax imposed under this subchapter is pursuant to the County Local Option Gross Receipts Taxes Act as it now exists or as it may be amended and shall be known as the "third one-eight of the county gross receipts tax."
(Ord. 84-1, passed 8-15-1983; Am. Ord. 87-2, passed 3-31-1987; Am. Ord. 96-03, passed 7-22-1996; Am. Ord. 2001-02, passed 7-10-2001) Penalty, see § 10.99
This subchapter hereby adopts by reference all definitions, exemptions and deductions contained in the Gross Receipts and Compensating Tax Act as it now exists or as it may be amended.
(Ord. 84-1, passed 8-15-1983; Am. Ord. 87-2, passed 3-31-1987; Am. Ord. 96-03, passed 7-22-1996; Am. Ord. 2001-02, passed 7-10-2001)
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