Section 7-38-84 - Notices; mailing.
7-38-84. Notices; mailing.
Any notice that is required to be made to a property owner by the Property Tax Code [Articles 35 to 38 of Chapter 7 NMSA 1978] is effective if mailed by regular first class mail to the property owner's last address or to the address of any person other than the owner to whom the tax bill is to be sent as shown by the valuation records unless the provisions of the code require a different method of notification or mailing, in which case the notice is effective if given in accordance with the provisions of the code.