HOUSE BILL 153
49th legislature - STATE OF NEW MEXICO - second session, 2010
INTRODUCED BY
Elias Barela
AN ACT
RELATING TO TAXATION; AMENDING THE PROPERTY TAX CODE; REQUIRING PROPERTY TAX LIABILITIES TO BE SATISFIED BEFORE SUBDIVIDING PROPERTY; PROVIDING AUTHORITY TO COUNTY GOVERNING BODIES TO COLLECT DELINQUENT TAXES; ALTERING THE TIMING OF PROCEDURES RESULTING FROM FAILURE TO PAY PROPERTY TAXES.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF NEW MEXICO:
Section 1. Section 3-19-6 NMSA 1978 (being Laws 1965, Chapter 300, Section 14-18-6, as amended) is amended to read:
"3-19-6. SUBDIVISION REGULATIONS.--
A. The planning authority of a municipality shall adopt regulations governing the subdivision of land within the planning and platting jurisdiction of the municipality. The subdivision regulations shall be approved by the governing body before they become effective. The subdivision regulations may provide for:
(1) the harmonious development of the municipality and its environs;
(2) the coordination of streets within the subdivision with existing or planned streets or other features of the master plan or official map of the municipality;
(3) adequate open space for traffic, recreation, drainage, light and air; and
(4) the distribution of population and traffic [which tend] that tends to create conditions favorable to the health, safety, convenience, prosperity or general welfare of the residents of the municipality.
B. Subdivision regulations may govern:
(1) the width of streets;
(2) the width, depth and arrangement of lots;
(3) land use, including natural drainage;
(4) other matters necessary to carry out the purposes of the Municipal Code; and
(5) the extent and manner in which:
(a) streets are graded and improved; and
(b) water, sewer and other utility facilities are installed as a condition precedent to the approval of a plat.
C. The subdivision regulations shall include that no property shall be approved for subdivision if any of the property taxes due within the last ten years remain delinquent, unless the property is subject to sale by the taxation and revenue department pursuant to Section 7-38-67 NMSA 1978.
[C.] D. The subdivision regulations or the practice of the planning commission may allow tentative approval of the plat previous to the completion of improvements and the installation of utility facilities, but such tentative approval shall not be entered on a plat. In lieu of the completion of improvements and the installation of utility facilities previous to the final approval of a plat, the subdivision regulations may provide for:
(1) assessment or other methods whereby the municipality makes the improvements and installations at the cost of the owner of property within the subdivision; [or]
(2) acceptance of a bond, in an amount and with surety and conditions satisfactory to the planning commission, securing to the municipality the actual construction and installation of improvements and utility facilities within a period of time specified by the planning commission and expressed in the bond. A municipality may enforce such a bond by all appropriate and legal remedies; or
(3) in lieu of a bond, [the municipality may enter into] an agreement [with] between the municipality and a person seeking approval of a subdivision whereby the person seeking approval shall, within two years following final approval of the plat, complete the improvements and the installation of utility facilities provided for in the person's application for subdivision approval, except that the agreement set forth herein may provide that the person seeking approval shall be permitted by the municipality to sell or otherwise dispose of or improve any lot within the subdivision to which improvements and utility facilities have been provided by the person seeking approval at any time within the two-year period. Any such agreement shall be recorded with the county clerk at the time of filing [said] the plat.
[D.] E. The governing body or planning commission of the municipality shall hold a public hearing on the adoption of a subdivision regulation or an amendment to it. Notice of the time and place of the public hearing shall be published once at least fifteen days prior to the date of the public hearing.
[E.] F. If the requirement or restriction does not violate the zoning ordinance, the governing body or planning commission of the municipality may agree with a person seeking approval of a subdivision upon the use, height, area or bulk requirement or restriction governing buildings and premises within the subdivision. The requirement or restriction shall:
(1) accompany the plat before it is approved and recorded;
(2) have the force of law;
(3) be enforced; and
(4) be subject to amendment or repeal as the provisions of the zoning ordinance and map are enforced, amended or repealed."
Section 2. A new section of Chapter 4, Article 38 NMSA 1978 is enacted to read:
"[NEW MATERIAL] POWER--PROHIBITING ISSUANCE OF COUNTY AUTHORIZATIONS TO DELINQUENT PROPERTY TAXPAYERS.--
A. The board of county commissioners may adopt an ordinance that prohibits a person who appears on the property tax delinquency list issued annually by the county treasurer pursuant to Section 7-38-61 NMSA 1978 and recorded in the office of the county clerk from being issued or granted a permit, license or other authorization controlled by the county; provided that the ordinance clearly identifies the specific authorization that may be denied an applicant who is a delinquent property taxpayer.
B. As used in this section:
(1) "authorization" means an action that may be authorized by the county, such as a land-split, a change in zoning, a building permit or other type of authorizations that an applicant is required to seek from the county prior to entering into an activity; and
(2) "person" means either an individual or business entity that is obligated to pay property taxes; however, any individual who is a partner, owner or owner of more than twenty percent of the interest in the business entity may be considered a "person" for purposes of this section."
Section 3. Section 7-35-2.1 NMSA 1978 (being Laws 1995, Chapter 12, Section 5) is amended to read:
"7-35-2.1. ADDITIONAL [DEFINITION] DEFINITIONS.--As used in the Property Tax Code:
A. "costs" means the expenses incurred by the department or a county in connection with collecting delinquent taxes. As applied to a particular property, "costs" may be:
(1) in regard to collections made by the department, as determined by the [discretion of the] department, either the sum of the expenses incurred specifically in connection with that property or the uniform charge applied to the class of delinquent properties of which the property is a member; or
(2) in regard to collections made by a county, the expenses incurred specifically in connection with that property, including an administrative fee to be set annually by the governing body of the county, court costs, attorney fees, title searches, filing fees, copying fees, research fees and other fees or costs directly resulting from the collection of delinquent taxes related to a specific property; and
B. "governing body" means a board of county commissioners or if, in regard to an H class county, the county council."
Section 4. Section 7-38-48 NMSA 1978 (being Laws 1973, Chapter 258, Section 88, as amended) is amended to read:
"7-38-48. PROPERTY TAXES ARE A LIEN AGAINST REAL PROPERTY FROM JANUARY 1--PRIORITIES--CONTINUANCE OF TAXING PROCESS.--
A. Except as provided in Subsection B of this section, taxes on real property are a lien against the real property from January 1 of the tax year for which the taxes are imposed. The lien runs in favor of the state and secures the payment of taxes on the real property and any penalty [and], interest and costs that become due. The lien continues until the taxes and any penalty [and], interest and costs are paid. The lien created by this section is a first lien and paramount to any other interest in the property, perfected or unperfected. The annual taxing process provided for in the Property Tax Code shall continue as to any particular property regardless of prior tax delinquencies or of pending protests, actions for refunds or other tax controversies involving the property, including a sale for delinquent taxes.
B. No lien is created pursuant to Subsection A of this section if:
(1) the tax otherwise creating the lien is not due for the current tax year or the immediately preceding property tax year;
(2) the tax otherwise creating the lien is the result of real estate improvements that were omitted from property tax schedules in a prior year and listed and billed pursuant to Section 7-38-76 NMSA 1978; and
(3) the current owner was not the owner at the time the improvements were omitted and had no actual notice that the improvements were omitted."
Section 5. Section 7-38-60 NMSA 1978 (being Laws 1973, Chapter 258, Section 101, as amended) is amended to read:
"7-38-60. NOTIFICATION TO PROPERTY OWNER OF DELINQUENT TAXES.--[By] Not later than June 10 of each year, the county treasurer shall mail a notice to each property owner of property for which taxes [have been] are delinquent [for more than two years]. The notice shall be in a form and contain the information prescribed by department regulations and shall include the following:
A. a description of the property upon which the taxes are due;
B. a statement of the amount of property taxes due, the date on which they became delinquent, the rate of accrual of interest and any penalties or costs that may be charged;
C. a statement that the delinquent tax account on real property will be transferred to the department for collection;
D. a statement that if taxes due on real property are not paid within three years from the date of delinquency, the real property will be sold and a deed issued; [and]
E. a statement that if taxes due on personal property are not paid, the personal property may be seized and sold for taxes under authority of a demand warrant; and
F. a statement that a taxpayer who is determined by a county treasurer to be delinquent in paying property taxes on real property is liable to the department or the county, whichever collects the delinquent property taxes, for the costs incurred to collect the delinquent property taxes."
Section 6. Section 7-38-61 NMSA 1978 (being Laws 1973, Chapter 258, Section 100, as amended) is amended to read:
"7-38-61. DELINQUENT REAL PROPERTY TAXES [DELINQUENT FOR MORE THAN TWO YEARS]--TREASURER TO PREPARE DELINQUENCY LIST--NOTATION ON PROPERTY TAX SCHEDULE.--
A. By July 1 of each year, the county treasurer shall prepare a property tax delinquency list of all real property for which taxes [have been] are delinquent [for more than two years]. The tax delinquency list shall contain the information and be in a form prescribed and submitted by the date required by department regulations. The county treasurer shall record the tax delinquency list in the office of the county clerk. There shall be no recording fee for recordation of the tax delinquency list. The updated final property tax sale list shall be recorded with the office of the county clerk the day following the sale of the property. There shall be no recording fee for recordation of the final property tax sale list.
B. The county treasurer shall make a notation on the property tax schedule indicating that the account has been transferred to the department for collection at the time the tax delinquency list is mailed to the department."
Section 7. Section 7-38-62 NMSA 1978 (being Laws 1973, Chapter 258, Section 102, as amended) is amended to read:
"7-38-62. AUTHORITY OF COUNTY TO COLLECT DELINQUENT PROPERTY TAXES--AUTHORITY OF DEPARTMENT TO COLLECT DELINQUENT PROPERTY TAXES AFTER RECEIPT OF TAX DELINQUENCY LIST--USE OF PENALTIES, INTEREST AND COSTS.--
A. The governing body of a county is authorized to adopt an ordinance directing a designated county officer or employee to collect delinquent property taxes and costs at any time following the identification of real property on which property taxes have not been paid as required by law and prior to the issuance of the tax delinquency list. A governing body that authorizes a county officer or employee to collect delinquent property taxes shall adopt rules governing the procedures for collecting delinquent property taxes, publish the rules in a newspaper of general circulation in the county once a week for three consecutive weeks prior to the rules becoming effective and publish the rules on the web site of the governing body. The governing body of the county and the department may enter into an agreement to collaborate to collect delinquent property taxes after the issuance of the tax delinquency list by the county treasurer. The rules of the department regarding collection of delinquent property taxes shall govern collections after the issuance of the tax delinquency list.
B. After the receipt of the tax delinquency list, the department has the responsibility and exclusive authority to take all action necessary to collect delinquent taxes shown on the list unless the department enters into an agreement with a county to share the authority to collect delinquent property taxes in that county. This authority includes bringing collection actions in the district courts based upon the personal liability of the property owner for taxes as well as the actions authorized in the Property Tax Code for proceeding against the property subject to the tax for collection of delinquent taxes. Payment of delinquent taxes listed and any penalty, interest or costs due in connection with those taxes shall be made [to] as required by the department if occurring after the receipt by the department of the tax delinquency list; however, the department may authorize county treasurers to act as its agents in accepting payments of taxes, penalties, interest or costs due. Penalties, interest and costs due received by the department under this section shall be retained by the department for use, subject to appropriation by the legislature, in the administration of the Property Tax Code, except that costs incurred by a county to collect delinquent property taxes shall be retained by the county."
Section 8. Section 7-38-63 NMSA 1978 (being Laws 1973, Chapter 258, Section 103, as amended) is amended to read:
"7-38-63. PAYMENT OF DELINQUENT TAXES TO THE DEPARTMENT--DISTRIBUTION.--
A. If the department collects the delinquent property taxes, at the time of payment to the department of delinquent taxes, penalties, interest and [penalties] costs, the department shall issue a receipt to the property owner for the payment of delinquent taxes, penalties [and], interest and costs. A duplicate of the receipt shall be mailed to the county treasurer, together with a remittance of the property taxes paid. When the county treasurer receives the remittance of the taxes and the duplicate receipt, the treasurer shall make a notation of the payment of the property taxes, penalties [and], interest and costs on the property tax schedule and shall distribute the property taxes to the appropriate governmental units in accordance with the regulations of the department of finance and administration.
B. If the county collects the delinquent property taxes, at the time of payment to the county of delinquent property taxes, penalties, interest and costs, the county shall issue a receipt to the property owner for the payment of delinquent taxes, penalties, interest and costs. A duplicate of the receipt shall be delivered to the county treasurer, together with the remittance of the property taxes paid. The treasurer shall make a notation of the payment of the property taxes, penalties, interest and costs on the property tax schedule and shall distribute the property taxes to the appropriate governmental units in accordance with regulations of the department of finance and administration.
C. If the department and a county have entered into an agreement to collaborate to collect delinquent property taxes, the agreement shall contain the method of distributing the costs of collection charged to the taxpayer so that the county is compensated for the expenditures it made to collect the delinquent taxes."
Section 9. Section 7-38-65 NMSA 1978 (being Laws 1973, Chapter 258, Section 105, as amended) is amended to read:
"7-38-65. COLLECTION OF DELINQUENT TAXES ON REAL PROPERTY--SALE OF REAL PROPERTY.--
A. If a lien exists by the operation of Section 7-38-48 NMSA 1978, the department may collect delinquent taxes on real property by selling the real property on which the taxes have become delinquent. The sale of real property for delinquent taxes and costs shall be in accordance with the provisions of the Property Tax Code. Real property may be sold for delinquent taxes and costs at any time after the expiration of three years from the first date shown on the tax delinquency list on which the taxes became delinquent. Real property shall be offered for sale for delinquent taxes and costs either within four years after the first date shown on the tax delinquency list on which the taxes became delinquent or, if the department is barred by operation of law or by order of a court of competent jurisdiction from offering the property for sale for delinquent taxes and costs within four years after the first date shown on the tax delinquency list on which the taxes became delinquent, within one year from the time the department determines that it is no longer barred from selling the property, unless:
(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
(2) an installment agreement for payment of all delinquent taxes, penalties, [interests] interest and costs due is entered into with the department by 5:00 p.m. of the day prior to the date of the sale pursuant to Section 7-38-68 NMSA 1978.
B. Failure to offer property for sale within the time prescribed by Subsection A of this section shall not impair the validity or effect of any sale [which] that does take place.
C. The time requirements of this section are subject to the provisions of Section 7-38-83 NMSA 1978."
Section 10. Section 7-38-67 NMSA 1978 (being Laws 1973, Chapter 258, Section 107, as amended) is amended to read:
"7-38-67. REAL PROPERTY SALE REQUIREMENTS.--
A. Real property shall not be sold for delinquent taxes before the expiration of three years from the first date shown on the tax delinquency list on which the taxes on the real property became delinquent.
B. Notice of the sale shall be published in a local newspaper within the county where the real property is located or, if there is no local county or municipal newspaper, then a newspaper published in a county contiguous to or near the county in which the real property is located, at least once a week for the three weeks immediately preceding the week of the sale. For more generalized notice, the department may choose to publish notice of the sale also in a newspaper not published within the county and of more general circulation. The notice shall state the time and place of the sale and shall include a description of the real property sufficient to permit its identification and location by potential purchasers.
C. Real property shall be sold at public auction either by the department or an auctioneer hired by the department. The auction shall be held in the county where the real property is located at a time and place designated by the department.
D. If the real property can be divided so as to enable the department to sell only part of it and pay all delinquent taxes, penalties, interest and costs, the department may, with the consent of the owner, sell only a part of the real property.
E. Before the sale, the department shall determine a minimum sale price for the real property. In determining the minimum price, the department shall consider the value of the property owner's interest in the real property, the amount of all delinquent taxes, penalties and interest for which it is being sold and the costs of collection and other costs associated with the sale of the property. The minimum price shall not be less than the total of all delinquent taxes, penalties, interest and costs. Real property shall not be sold for less than the minimum price unless no offer met the minimum price when it was offered at an earlier public auction or the property is sold in accordance with the provisions of Subsection H of this section. A sale properly made under the authority of and in accordance with the requirements of this section constitutes full payment of all delinquent taxes, penalties and interest that are a lien against the property at the time of sale, and the sale extinguishes the lien.
F. Payment shall be made in full by the close of the public auction before an offer may be deemed accepted by the department.
G. Real property not offered for sale may be offered for sale at a later sale, but the requirements of this section and Section 7-38-66 NMSA 1978 shall be met in connection with each sale.
H. The board of trustees of a community land grant-merced governed pursuant to the provisions of Chapter 49, Article 1 NMSA 1978 or by statutes specific to the named land grant-merced shall be allowed to match the highest bid at a public auction, which shall entitle the board of trustees to purchase the property for the amount bid if:
(1) the property is situated within the boundaries of that land grant-merced as shown in the United States patent to the grant;
(2) the bid covers all past taxes, penalties, interest and costs due on the property; and
(3) the land becomes part of the common lands of the land grant-merced."
Section 11. Section 47-6-11 NMSA 1978 (being Laws 1973, Chapter 348, Section 11, as amended) is amended to read:
"47-6-11. PRELIMINARY PLAT APPROVAL--SUMMARY REVIEW.--
A. Preliminary plats shall be submitted for type-one, type-two, type-three, except type-three subdivisions that are subject to review under summary procedure as set forth in Subsection I of this section, and type-four subdivisions.
B. Prior to approving the preliminary plat, the board of county commissioners of the county in which the subdivision is located shall require that the subdivider furnish documentation of:
(1) water sufficient in quantity to fulfill the maximum annual water requirements of the subdivision, including water for indoor and outdoor domestic uses;
(2) water of an acceptable quality for human consumption and measures to protect the water supply from contamination;
(3) the means of liquid waste disposal for the subdivision;
(4) the means of solid waste disposal for the subdivision;
(5) satisfactory roads to each parcel, including ingress and egress for emergency vehicles, and utility easements to each parcel;
(6) terrain management to protect against flooding, inadequate drainage and erosion; [and]
(7) protections for cultural properties, archaeological sites and unmarked burials that may be affected directly by the subdivision, as required by the Cultural Properties Act; and
(8) payment of property tax liabilities for the preceding ten years on the property to be subdivided.
C. In addition to the requirements of Subsection B of this section, prior to approving the preliminary plat, the board of county commissioners of the county in which the subdivision is located shall:
(1) determine whether the subdivider can fulfill the proposals contained in the subdivider's disclosure statement required by Section 47-6-17 NMSA 1978; and
(2) determine whether the subdivision will conform with the New Mexico Subdivision Act and the county's subdivision regulations.
D. The board of county commissioners shall not approve the preliminary plat if:
(1) the subdivider cannot reasonably demonstrate that the subdivider can fulfill the requirements of Subsections B and C of this section; or
(2) the subdivider or the property owner cannot produce documents showing the property tax liability on the property proposed to be subdivided has been paid for each of the preceding ten years.
E. Any subdivider submitting a preliminary plat for approval shall submit sufficient information to the board of county commissioners to permit the board to determine whether the subdivider can fulfill the requirements of Subsections B and C of this section.
F. In determining whether a subdivider can fulfill the requirements of Subsections B and C of this section, the board of county commissioners shall, within ten days after the preliminary plat is deemed complete, request opinions from:
(1) the state engineer to determine:
(a) whether the subdivider can furnish water sufficient in quantity to fulfill the maximum annual water requirements of the subdivision, including water for indoor and outdoor domestic uses; and
(b) whether the subdivider can fulfill the proposals in the subdivider's disclosure statement concerning water, excepting water quality;
(2) the department of environment to determine:
(a) whether the subdivider can furnish water of an acceptable quality for human consumption and measures to protect the water supply from contamination in conformity with state regulations promulgated pursuant to the Environmental Improvement Act;
(b) whether there are sufficient liquid and solid waste disposal facilities to fulfill the requirements of the subdivision in conformity with state regulations promulgated pursuant to the Environmental Improvement Act, the Water Quality Act and the Solid Waste Act; and
(c) whether the subdivider can fulfill the proposals contained in the subdivider's disclosure statement concerning water quality and concerning liquid and solid waste disposal facilities;
(3) the department of transportation to determine whether the subdivider can fulfill the state highway access requirements for the subdivision in conformity with state regulations promulgated pursuant to Section 67-3-16 NMSA 1978;
(4) the soil and water conservation district to determine:
(a) whether the subdivider can furnish terrain management sufficient to protect against flooding, inadequate drainage and erosion; and
(b) whether the subdivider can fulfill the proposals contained in the subdivider's disclosure statement concerning terrain management;
(5) each Indian nation, tribe or pueblo with a historical, cultural or resource tie with the county that submits at least annually, via certified mail, return receipt requested, a written request for notification to the board of county commissioners, which request indicates the Indian nation, tribe or pueblo's historical, cultural or resource tie with the county, its contact information and a listing of the types of documentation required to be submitted by a subdivider to the county that may be necessary for its review to determine:
(a) whether the subdivider can furnish, fulfill or otherwise meet the requirements set forth in Paragraphs (1) through (4) of this subsection; and
(b) how the subdivider's proposed plat may directly affect cultural properties, archaeological sites and unmarked burials; and
(6) such other public agencies as the county deems necessary, such as local school districts and fire districts, to determine whether there are adequate facilities to accommodate the proposed subdivision.
G. If, in the opinion of each appropriate public agency or an Indian nation, tribe or pueblo, a subdivider can fulfill the requirements of Subsection F of this section, the board of county commissioners shall weigh these opinions in determining whether to approve the preliminary plat at a public hearing to be held in accordance with Section 47-6-14 NMSA 1978.
H. If, in the opinion of the appropriate public agency or an Indian nation, tribe or pueblo, a subdivider cannot fulfill the requirements of Subsection F of this section or, if the appropriate public agency or the Indian nation, tribe or pueblo does not have sufficient information upon which to base an opinion on any one of these subjects, the subdivider shall be notified of this fact by the board of county commissioners, and the procedure set out below shall be followed:
(1) if the appropriate public agency or the Indian nation, tribe or pueblo has rendered an adverse opinion, the board of county commissioners shall give the subdivider a copy of the opinion;
(2) the subdivider shall be given thirty days from the date of notification to submit additional information to the public agency or the Indian nation, tribe or pueblo through the board of county commissioners; and
(3) the public agency or the Indian nation, tribe or pueblo shall have thirty days from the date the subdivider submits additional information to change its opinion or issue a favorable opinion when it has withheld one because of insufficient information. No more than thirty days following the date of the expiration of the thirty-day period, during which the public agency or the Indian nation, tribe or pueblo reviews any additional information submitted by the subdivider, the board of county commissioners shall hold a public hearing in accordance with Section 47-6-14 NMSA 1978 to determine whether to approve the preliminary plat. Where the public agency has rendered an adverse opinion, the subdivider has the burden of showing that the adverse opinion is incorrect either as to factual or legal matters. Where the Indian nation, tribe or pueblo has rendered an adverse opinion, the subdivider may submit additional information to the board of county commissioners. If a public agency disagrees with an adverse opinion rendered by an Indian nation, tribe or pueblo, that agency shall submit a response to the board of county commissioners.
I. If a type-three subdivision contains five or fewer parcels of land, and unless the land within the subdivision has been previously identified in the county's comprehensive plan, as amended or supplemented, or zoning ordinances as an area subject to unique circumstances or conditions that require additional review:
(1) if the smallest parcel is not less than three acres in size, the board of county commissioners shall use the same summary procedure for reviewing the subdivision as the board uses for reviewing type-five subdivisions; or
(2) if the smallest parcel is less than three acres in size, the board of county commissioners may use the same summary procedure for reviewing the subdivision as the board uses for reviewing type-five subdivisions.
J. Prior to approving the final plat of a type-five subdivision, the board of county commissioners of the county in which the subdivision is located shall:
(1) determine whether the subdivider can fulfill the proposals contained in the subdivider's disclosure statement required by Section 47-6-17 NMSA 1978; [and]
(2) determine whether the subdivision conforms with the New Mexico Subdivision Act and the county's subdivision regulations; and
(3) determine if the subdivider or owner of the property to be subdivided has satisfied current property tax obligations pertaining to the property to be subdivided.
K. The board of county commissioners shall not approve the final plat of any type-five subdivision:
(1) if the subdivider cannot reasonably demonstrate that the subdivider can fulfill the requirements of Subsection J of this section; or
(2) if the subdivider or property owner has a delinquent tax liability for any of the previous ten years on the property to be subdivided.
L. Any subdivider submitting a plat of a type-five subdivision shall submit sufficient information to the board of county commissioners to permit the board to determine whether the subdivider can fulfill the requirements of Subsection J of this section.
M. The board of county commissioners shall by regulation establish a procedure for summary review for certain type-three subdivisions, as provided in Subsection I of this section, and all type-five subdivisions. If the board of county commissioners fails to adopt criteria for summary review, the board of county commissioners shall approve the plat if it complies with Sections 47-6-3 and 47-6-4 NMSA 1978 within the time limitation set forth in Section 47-6-22 NMSA 1978. The board of county commissioners may delegate to any county administrative officer or planning commission member the authority to approve any subdivision under summary review. Approval by summary review is conclusive evidence of the approval of the board of county commissioners."
Section 12. APPLICABILITY.--The provisions of this act apply to property taxes that are determined by the county treasurer of the county in which the real property is located to be delinquent for the 2010 tax year or for a subsequent tax year.
Section 13. EFFECTIVE DATE.--The effective date of the provisions of this act is July 1, 2010.
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