Attorney General Opinions and Advisory Letters

Decision Information

Opinion No. 32-405

Collection Attorney General Opinions and Advisory Letters
Date 03/08/1932
File Number 1932 Op. Att'y Gen. No. 32-405

Decision Content

Opinion No. 32-405

March 8, 1932

BY: E. K. Neumann, Attorney General

TO: Hon. Warren R. Graham, State Treasurer, Santa Fe, New Mexico.

{*146} Regarding the matter of collection of delinquent private car taxes as set forth in your letter of March 8, 1932.

When such taxes are ninety days delinquent, if the person, corporation or association owning same has any personal property within this state, the State Treasurer shall proceed to distrain and sell a sufficient quantity thereof to pay such taxes, {*147} and such procedure is governed by the law relating to distraint proceedings by the county assessor and treasurer as set forth in Sections 141-430 et seq. of the 1929 Code.

If you can locate sufficient property in each instance to satisfy these delinquent taxes, this office will be glad to prepare the lists and warrants for the sheriff of the proper county.

 You are being directed to the most recent version of the statute which may not be the version considered at the time of the judgment.