Pueblo of San Ildefonso, New Mexico - Tribal Law

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Pueblo de San Ildefonso Code.

18.1.3.080 Assessment and Payment.

(a) Possessory interests shall be taxed annually as of the assessment date. The Notice of Assessment and Ad Valorem Tax Due should be mailed to taxpayer on or before each March 1. The tax shall be due within thirty (30) days of the date of mailing of such Notice of Assessment and Ad Valorem Tax Due.

(b) Ad valorem taxes assessed shall be a lien against the possessory interest in favor of the Pueblo de San Ildefonso. Such lien shall arise as of the assessment date, without notice or demand, and shall be prior and superior to all other liens and encumbrances upon the property.

(c) Owners of possessory interests shall be liable for the ad valorem taxes, penalties, and interest assessed.

(d) The Tax Administrator shall have authority to assess unassessed possessory interests as of the date on which they should have been assessed and to re-determine incorrect or erroneous assessments.

Original url: https://law.sanipueblo.org/us/nsn/san-ildefonso/council/code/18.1.3.080

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