[Adopted 6-13-1995 by Res. No. 1995-22]
Pursuant to its statutory authority under NMSA
§ 7-38-36.1, the Board of County Commissioners of Doña
Ana County desires to implement a cumulative administration fee of
$5 for property taxes less than $5.
If the property tax on property for which a
property tax bill is prepared is less than $5, the Board of County
Commissioners may, by resolution, charge an administrative fee equal
to the difference between the amount of the property tax and $5, but
no administrative fee shall be charged if there is no tax due.
A.
This administrative fee shall be separately identified
and stated in the property tax bill and shall be included in the total
shown in the bill as due.
B.
The administrative fee authorized shall be collected
and its collection enforced as if the fee were a property tax, except
that no interest or penalty shall accrue or be charged because of
its nonpayment.
C.
The administrative fee authorized shall be distributed
to the County General Fund when collected and shall not be distributed
to the governmental units to which the property tax is distributed
pursuant to NMSA § 7-38-43.
The Board of County Commissioners of Doña
Ana County, New Mexico hereby authorizes the County Treasurer to collect
an administration fee of $5 for property taxes less than $5, pursuant
to its statutory authority as set forth in NMSA § 7-38-36.1.
