[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:
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,[1] but cannot be developed or improved on unless Chapter
300, Subdivision of Land, and building permit code[2] requirements have been met.
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.
A.
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.
B.
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.
