# N.M. Stat. § 7-35-2.1: Additional definition

> New Mexico · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_NM_STATUTES_C7_A35_S7-35-2.1

## Section

- **Citation:** N.M. Stat. § 7-35-2.1
- **Heading:** Additional definition
- **Jurisdiction:** New Mexico
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** NM_STATUTES Code / Chapter 7 / Article 35 / Section 7-35-2.1

## Text

As used in the Property Tax Code, “costs” means the expenses incurred by the department in connection with collecting delinquent taxes. As applied to a particular property, “costs” may be, in the discretion of the department, either the sum of the expenses incurred specifically in connection with that property or the uniform charge applied to the class of delinquent properties of which the property is a member.

## Nearby sections

- [N.M. Stat. § 7-35-1 § 7-35-1. Short title](https://www.frixlaw.com/law-library/statutes/STATE_NM_STATUTES_C7_A35_S7-35-1.md)
- [N.M. Stat. § 7-35-1 § 7-35-1. Short title](https://www.frixlaw.com/law-library/statutes/STATE_NM_C7_A35_S7-35-1.md)
- [N.M. Stat. § 7-35-2 § 7-35-2. Definitions](https://www.frixlaw.com/law-library/statutes/STATE_NM_C7_A35_S7-35-2.md)
- [N.M. Stat. § 7-35-2 § 7-35-2. Definitions](https://www.frixlaw.com/law-library/statutes/STATE_NM_STATUTES_C7_A35_S7-35-2.md)
- [N.M. Stat. § 7-35-2.1 § 7-35-2.1. Additional definition](https://www.frixlaw.com/law-library/statutes/STATE_NM_STATUTES_C7_A35_S7-35-2.1.md)
- [N.M. Stat. § 7-35-2.1 § 7-35-2.1. Additional definition](https://www.frixlaw.com/law-library/statutes/STATE_NM_C7_A35_S7-35-2.1.md)
- [N.M. Stat. § 7-35-3 § 7-35-3. Director's supervisory power over county assessors; duty to evaluate performance and provide technical assistance; property valuation fund created](https://www.frixlaw.com/law-library/statutes/STATE_NM_C7_A35_S7-35-3.md)
- [N.M. Stat. § 7-35-3 § 7-35-3. Director's supervisory power over county assessors; duty to evaluate performance and provide technical assistance; property valuation fund created](https://www.frixlaw.com/law-library/statutes/STATE_NM_STATUTES_C7_A35_S7-35-3.md)
- [N.M. Stat. § 7-35-4 § 7-35-4. Department to provide manuals and other materials](https://www.frixlaw.com/law-library/statutes/STATE_NM_C7_A35_S7-35-4.md)
- [N.M. Stat. § 7-35-4 § 7-35-4. Department to provide manuals and other materials](https://www.frixlaw.com/law-library/statutes/STATE_NM_STATUTES_C7_A35_S7-35-4.md)
- [N.M. Stat. § 7-35-5 § 7-35-5. Training programs; attendance by assessor](https://www.frixlaw.com/law-library/statutes/STATE_NM_C7_A35_S7-35-5.md)
- [N.M. Stat. § 7-35-5 § 7-35-5. Training programs; attendance by assessor](https://www.frixlaw.com/law-library/statutes/STATE_NM_STATUTES_C7_A35_S7-35-5.md)
- [N.M. Stat. § 7-35-6 § 7-35-6. Suspension of county assessor's functions; department's performance of county assessor's functions](https://www.frixlaw.com/law-library/statutes/STATE_NM_C7_A35_S7-35-6.md)
- [N.M. Stat. § 7-35-6 § 7-35-6. Suspension of county assessor's functions; department's performance of county assessor's functions](https://www.frixlaw.com/law-library/statutes/STATE_NM_STATUTES_C7_A35_S7-35-6.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_NM_STATUTES_C7_A35_S7-35-2.1. Check the current official text before relying on it. Not legal advice.