New Mexico Statutes Chapter 7. Taxation § 7-38-82. Duty of persons responsible for administration of property tax to ascertain the names of owners of property; use of term “unknown owner” prohibited except in certain cases; validity of procedures when name of owner is incorrect or unknown

A. It is the duty of all persons charged with the administration and collection of the property tax to make diligent search and inquiry to determine the correct name and address of the owner of property subject to valuation for property taxation purposes and the imposition of the property tax.

B. The use of the term “unknown owner” in valuation records is prohibited except in those instances where diligent search and inquiry fail to result in the determination of the name of the owner of property.

C. Proceedings for the collection of delinquent property taxes are valid as to property sold for delinquent taxes even though the property owner's name or address shown on the valuation records was incorrect or the property was shown on the valuation records as owned by an “unknown owner.”