0001| HOUSE BILL 515
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0002| 42ND LEGISLATURE - STATE OF NEW MEXICO - SECOND SESSION,
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0003| 1996
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0004| INTRODUCED BY
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0005| DAVID M. PARSONS
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0006|
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0007|
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0008|
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0009|
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0010|
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0011| AN ACT
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0012| RELATING TO PROPERTY TAXATION; AUTHORIZING THE COUNTY ASSESSOR
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0013| TO SEND CERTAIN PROPERTY VALUATION NOTICES TO TAXPAYERS WITH THE
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0014| PRECEDING YEAR'S PROPERTY TAX BILLS.
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0015|
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0016| BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF NEW MEXICO:
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0017| Section 1. Section 7-38-20 NMSA 1978 (being Laws 1973,
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0018| Chapter 258, Section 60, as amended) is amended to read:
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0019| "7-38-20. COUNTY ASSESSOR AND [DIVISION] DEPARTMENT TO
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0020| MAIL NOTICES OF VALUATION.--
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0021| A. By April 1 of each year, the county assessor
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0022| shall mail a notice to each property owner informing him of the
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0023| net taxable value of his property that has been valued for
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0024| property taxation purposes by the assessor.
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0025| B. By May 1 of each year, the [division]
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0001| department shall mail a notice to each property owner
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0002| informing him of the net taxable value of his property that has
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0003| been valued for property taxation purposes by the [division]
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0004| department.
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0005| C. Failure to receive the notice required by this
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0006| section does not invalidate the value set on the property, any
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0007| property tax based on that value or any subsequent procedure or
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0008| proceeding instituted for the collection of the tax.
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0009| D. The notice required by this section shall state:
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0010| (1) the property owner's name and address;
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0011| (2) the description or identification of the
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0012| property valued;
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0013| (3) the classification of the property valued;
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0014| (4) the value set on the property for property
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0015| taxation purposes;
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0016| (5) the tax ratio;
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0017| (6) the taxable value of the property;
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0018| (7) the amount of any exemptions allowed and a
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0019| statement of the net taxable value of the property after
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0020| deducting the exemptions;
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0021| (8) the allocations of net taxable values to
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0022| the governmental units; and
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0023| (9) briefly, the procedures for protesting the
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0024| value determined for property taxation purposes, classification,
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0025| allocation of values to governmental units or denial of a claim
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0001| for an exemption.
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0002| E. The county assessor may mail the valuation
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0003| notice required pursuant to Subsection A of this section to
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0004| taxpayers with the preceding tax year's property tax bills if
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0005| the net taxable value of the property has not changed since the
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0006| preceding taxable year. In this early mailing, the county
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0007| assessor shall provide clear notice to the taxpayer that the
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0008| valuation notice is for the succeeding tax year and that the
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0009| deadlines for protest of the value or classification of the
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0010| property apply to this mailing date."
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0011| Section 2. APPLICABILITY.--The provisions of this act
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0012| apply to notices of valuation for the 1997 and subsequent
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0013| property tax years.
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0014| State of New Mexico
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0015| House of Representatives
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0016|
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0017| FORTY-SECOND LEGISLATURE
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0018| SECOND SESSION, 1996
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0019|
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0020| February 1, l996
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0021|
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0022|
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0023| Mr. Speaker:
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0024|
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0025| Your RULES AND ORDER OF BUSINESS COMMITTEE, to
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0001| whom has been referred
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0002|
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0003| HOUSE BILL 515
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0004|
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0005| has had it under consideration and finds same to be
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0006| GERMANE in accordance with constitutional provisions.
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0007|
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0008| Respectfully submitted,
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0009|
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0010|
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0011|
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0012|
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0013| Barbara A. Perea Casey,
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0014| Chairperson
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0015|
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0016|
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0017| Adopted Not Adopted
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0018|
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0019| (Chief Clerk) (Chief Clerk)
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0020|
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0021| Date
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0022|
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0023| The roll call vote was 10 For 0 Against
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0024| Yes: 10
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0025| Excused: Lujan, Olguin, Rodella, R. G. Sanchez, S. M. Williams
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0001| Absent: None
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0002|
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0003| H0515RC1 State of New Mexico
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0004| House of Representatives
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0005|
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0006| FORTY-SECOND LEGISLATURE
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0007| SECOND SESSION, 1996
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0008|
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0009|
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0010| February 7, 1996
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0011|
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0012|
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0013| Mr. Speaker:
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0014|
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0015| Your TAXATION AND REVENUE COMMITTEE, to whom has
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0016| been referred
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0017|
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0018| HOUSE BILL 515
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0019|
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0020| has had it under consideration and reports same with
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0021| recommendation that it DO PASS.
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0022|
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0023| Respectfully submitted,
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0024|
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0025|
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0001|
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0002|
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0003| Jerry W. Sandel, Chairman
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0004|
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0005|
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0006| Adopted Not Adopted
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0007|
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0008| (Chief Clerk) (Chief Clerk)
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0009|
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0010| Date
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0011|
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0012| The roll call vote was 10 For 0 Against
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0013| Yes: 10
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0014| Excused: Lovejoy, Lujan, Sandoval
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0015| Absent: None
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0016|
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0017|
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0018|
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0019| H0515TR1
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0020|
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0021| FORTY-SECOND LEGISLATURE
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0022| SECOND SESSION, 1996
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0023|
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0024|
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0025| February 12, 1996
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0001|
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0002| Mr. President:
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0003|
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0004| Your JUDICIARY COMMITTEE, to whom has been referred
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0005|
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0006| HOUSE BILL 515
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0007|
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0008| has had it under consideration and reports same with
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0009| recommendation that it DO PASS, and thence referred to the WAYS
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0010| AND MEANS COMMITTEE.
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0011|
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0012| Respectfully submitted,
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0013|
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0014|
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0015|
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0016| __________________________________
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0017| Janice D. Paster, Chairman
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0018|
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0019|
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0020|
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0021| Adopted_______________________ Not Adopted_______________________
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0022| (Chief Clerk) (Chief Clerk)
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0023|
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0024|
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0025| Date ________________________
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0001|
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0002|
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0003| The roll call vote was 4 For 1 Against
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0004| Yes: 4
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0005| No: Vernon
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0006| Excused: None
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0007| Absent: Carraro, Sanchez, Stefanics, Tsosie
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0008|
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0009|
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0010| H0515JU1
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0011|
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0012|
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