New Mexico Code § 24-13-3

Expenses for burial or cremation
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If the unclaimed decedent had known assets or property of sufficient value to defray the expenses of cremation or burial, invoices for the expenses shall be forwarded to the executor of the estate of the decedent, and such person shall pay the expenses out of the decedent's estate. To the extent that the decedent is unclaimed and has no estate, the burial or cremation expenses shall be borne by the county of residence of the decedent. If the county of residence of the decedent is not known, the burial or cremation expenses shall be borne by the county in which the decedent was found. The burial or cremation expenses may be paid by the county out of the general fund or the health care assistance fund in the amount of one thousand dollars ($1,000) for the burial or cremation of the unclaimed decedent.
History: Laws 1939, ch. 224, § 3; 1941 Comp., § 73-206; 1953 Comp., § 13-2-6; Laws 1957, ch. 123, § 1; 1959, ch. 59, § 1; 1978 Comp., § 24-13-3; 1987, ch. 274, § 1; 1991, ch. 6, § 1; 1999, ch. 241, § 6; 2001, ch. 307, § 1; 2023, ch. 162, § 10.
The 2023 amendment, effective July 1, 2023, required the estate of an unclaimed decedent to reimburse the county for burial or cremation expenses, raised the amount that may be paid for burial or cremation expenses out of the general fund or the health care assistance fund; substituted "deceased person" with "decedent" throughout the section; after "general fund or the", deleted "county indigent hospital claims" and added "health care assistance"; and after "in the amount of", deleted "six hundred dollars ($600)" and added "one thousand dollars ($1,000)".
The 2001 amendment, effective June 15, 2001, inserted the county indigent hospital claims fund in the last sentence.
The 1999 amendment, effective June 18, 1999, rewrote the section, which formerly read "The expenses for the burial or cremation of an indigent person may be paid by the county out of the general fund in an amount up to six hundred dollars ($600) for the burial of any adult or minor".
The 1991 amendment, effective March 9, 1991, rewrote the section following "general fund in", which read "the amount of three hundred dollars ($300) for the burial of any adult or minor over the age of six years and three hundred dollars ($300) for the burial of any minor up to the age of six years".
Commissioners are under duty to pay $100 (now $600) for burial of indigent regardless of the particular circumstances prior to the indigent's burial. 1970 Op. Att'y Gen. No. 70-44.
Am. Jur. 2d, A.L.R. and C.J.S. references. — 25A C.J.S. Dead Bodies § 7.

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