[Adopted 5-14-1996 by Ord. No. 165-96]
This article shall be known and be cited as the "Doña Ana County Tax Obligation for Land Divisions and/or Recombinations."
The Doña Ana County Assessor is charged with the responsibility of maintaining current records of property tax assessments. The division of land and recombination of land within Doña Ana County impedes the Assessor's ability to maintain current records of property tax assessments when map code numbers are assigned to parcels prior to the payment of past-due and prepaid property taxes. Therefore, it is deemed that any lot split, recombination, or any other division or combination of land within Doña Ana County will only be made on Assessor's records through or by the assignment of County Assessor map code identification numbers, after the applicant or developer shall have first obtained a certificate of taxes paid issued by the Doña Ana County Treasurer's office establishing that any existing property tax obligations on the land to be divided are currently paid. Upon request for a certificate, during the current tax year and when tax rates have not been set or tax bills mailed, prepayment of taxes shall be based on prior year's tax rates and will constitute full payment of the taxes for the year during which the certificate is issued.
For the purpose of this article, the following definitions shall apply:
- DIVISION OF LAND
- For assessment purposes only, real property broken down into a number of smaller parcels using metes and bounds descriptions or rectangular surveys from a warranty deed, real estate contract, survey plat, etc., These divisions of land can be in smaller parcels than defined in Chapter 300, Subdivision of Land, of the County Code, but cannot be developed or improved on unless Chapter 300, Subdivision of Land, and building permit code requirements have been met.
- RECOMBINATION OF LAND
- For assessment purposes only, two or more assessments (notices of value) combined for the convenience of the property owner or the Assessor's office. Example: same property owner owns two subdivision lots adjacent to each other and wishes to receive only one assessment from the Assessor's office.
In order for a certificate of taxes paid to be issued, all property taxes due or to become due on the land to be divided or combined, for the current tax year or any past tax years, must be paid in full to the County Treasurer.
If certificates are requested pursuant to this section for the prepaid tax year and tax rates have not yet been set or tax bills have not yet been mailed, the Assessor shall determine taxes due on the basis of the prior year's tax rates. This will constitute full payment of the taxes on the real property for the current tax year.
The Assessor's office will require a five-day processing period prior to the issuance of the certificate of taxes paid in advance.
In addition, any property owner transferring ownership during the tax year has the option of prepaying property taxes for the current year.