A. Any person who is or may be adversely affected by the adoption, amendment or repeal of a regulation promulgated by an authorized governmental agency other than the department under Section 7-38-87 NMSA 1978 may appeal that action to the court of appeals. All appeals shall be on the record made at the hearing and must be perfected by filing a notice of appeal in the court of appeals within thirty days after the adoption, amendment or repeal of a regulation is filed pursuant to law.
B. The notice of appeal required to be filed under this section shall include a concise statement of the facts upon which jurisdiction is based, the grounds upon which relief is sought and the relief requested. The notice shall also include a statement that arrangements have been made with the governmental agency for preparation of the record to support his appeal to the court and to provide the governmental agency with a copy. Costs of appeal, including cost of the record, may be charged against the parties by order of the court of appeals in its discretion.
C. Copies of the notice of appeal shall be served upon the governmental agency and proof of service shall be filed with the court in the manner and within the time prescribed by the rules of appellate procedure.
D. The filing of a notice of appeal does not stay the effective date of the action appealed from, but the governmental agency may grant, or the court may order, a stay upon appropriate terms.
E. Within thirty days after the service of the notice of appeal or within such greater time as the court may allow, the governmental agency shall file in the court the original or a certified copy of the record of the proceedings appealed from. The record shall consist of:
(1) the entire proceedings;
(2) portions of the proceedings to which the governmental agency and the appellant stipulate; or
(3) a statement of the case agreed to by the governmental agency and the appellant.
F. If the record is to be of the entire proceedings or portions of the proceedings, it shall be a verbatim written transcript or, if permitted by the court of appeals, it may be an electronic recording. It shall also include copies of documentary evidence admitted at the hearing or during those portions of the hearing that are stipulated to as the record.
G. In any proceeding for judicial review of the adoption, amendment or repeal of a regulation, the court may set aside the action or remand the case to the governmental agency for further proceedings only if it determines that the action is:
(1) arbitrary, capricious or an abuse of discretion;
(2) not supported by substantial evidence in the record taken as a whole; or
(3) otherwise not in accordance with law.
H. If the court determines that the action appealed is free from the errors specified under Paragraphs (1) through (3) of Subsection G of this section, it shall affirm the action.
History: 1953 Comp., § 72-31-89, enacted by Laws 1973, ch. 258, § 129; 1982, ch. 28, § 29; 1983, ch. 215, § 7; 1991, ch. 166, § 11.
Cross references. — For jurisdiction of court of appeals, see N.M. Const., art. VI, § 29.
For special statutory proceedings, see Rule 12-601 NMRA.
The 1991 amendment, effective June 14, 1991, substituted "governmental agency" for "division" throughout the section; inserted "promulgated by an authorized governmental agency other than the department" and substituted "7-38-87" for "7-38-88" in the first sentence in Subsection A; and rewrote Subsection C which read "Copies of the notice of appeal shall be served personally or by certified mail upon the division no later than ten days after the filing of the notice of appeal and proof of service shall be filed with the court within twenty days after the filing of a notice of appeal."
Structure 2021 New Mexico Statutes
Article 38 - Administration and Enforcement of Property Taxes
Section 7-38-1 - Applicability.
Section 7-38-2 - Investigative authority and powers.
Section 7-38-3 - Information reports.
Section 7-38-4 - Confidentiality of information.
Section 7-38-6 - Presumption of correctness.
Section 7-38-7 - Valuation date.
Section 7-38-7.1 - Valuation date; tangible personal property; construction contractors.
Section 7-38-8 - Reporting of property for valuation; penalties for failure to report.
Section 7-38-8.1 - Division to adopt regulations to require reporting of exempt property.
Section 7-38-9 - Description of property for property taxation purposes.
Section 7-38-11 - Property reported in the wrong county.
Section 7-38-12.1 - Residential property transfers; affidavit to be filed with assessor.
Section 7-38-12.2 - Penalties.
Section 7-38-13 - Statement of decrease in value of property subject to local valuation.
Section 7-38-16 - Condemnation proceedings; duty of condemning authority to notify county assessor.
Section 7-38-17 - Claiming exemptions; requirements; penalties.
Section 7-38-19 - Valuation records.
Section 7-38-20 - County assessor and department to mail notices of valuation.
Section 7-38-21 - Protests; election of remedies.
Section 7-38-23 - Protest hearings; verbatim record; action by hearing officer; time limitations.
Section 7-38-25 - County valuation protests boards; creation; duties; funding.
Section 7-38-26 - Scheduling of protest hearings.
Section 7-38-28 - Appeals from orders of the hearing officer or county valuation protests boards.
Section 7-38-29 - Retention of hearing records.
Section 7-38-30 - Department to allocate and certify valuations to county assessors.
Section 7-38-31 - County assessor to certify net taxable values to the department.
Section 7-38-33 - Department of finance and administration to set tax rates.
Section 7-38-34 - Board of county commissioners to order imposition of the tax.
Section 7-38-35 - Preparation of property tax schedule by assessor.
Section 7-38-36 - Preparation and mailing of property tax bills.
Section 7-38-37 - Contents of property tax bill.
Section 7-38-38 - Payment of property taxes; installment due dates; refund in cases of overpayments.
Section 7-38-38.3 - Optional prepayment of property taxes in monthly payments.
Section 7-38-39 - Protesting values; claim for refund.
Section 7-38-40 - Claims for refund; civil action.
Section 7-38-41 - Protested property taxes; suspense fund; refunds; interest.
Section 7-38-43 - Distribution of receipts from collected property taxes, penalties and interest.
Section 7-38-45 - Special provisions relating to administration of taxes on livestock.
Section 7-38-46 - Delinquent property taxes.
Section 7-38-47 - Property taxes are personal obligation of owner of property.
Section 7-38-49 - Unpaid property taxes; imposition of interest.
Section 7-38-50 - Delinquent taxes; civil penalties.
Section 7-38-51 - Notification to property owner of delinquent property taxes.
Section 7-38-54 - Demand warrant; contents.
Section 7-38-55 - Surrender of personal property; penalty for refusal.
Section 7-38-56 - Release of personal property seized.
Section 7-38-57 - Notice of sale of personal property.
Section 7-38-58 - Personal property sale requirements.
Section 7-38-59 - Certificates of sale; effect of certificates of sale.
Section 7-38-60 - Notification to property owner of delinquent taxes.
Section 7-38-63 - Payment of delinquent taxes to the department; distribution.
Section 7-38-65 - Collection of delinquent taxes on real property; sale of real property.
Section 7-38-66 - Sale of real property for delinquent taxes; notice of sale.
Section 7-38-67 - Real property sale requirements.
Section 7-38-67.1 - Sale of abandoned real property; notice of sale; requirements.
Section 7-38-68 - Installment agreements.
Section 7-38-69 - Distribution of amounts collected under installment agreements.
Section 7-38-71 - Distribution of amounts received from sale of property.
Section 7-38-75 - Exception to property tax due date.
Section 7-38-78 - Action by property owner in district court to change property tax schedule.
Section 7-38-84 - Notices; mailing.
Section 7-38-85 - Extension of deadlines; general provision.
Section 7-38-86 - Extension of deadlines at request of property owners.
Section 7-38-87 - Administrative regulations; promulgation; general provisions.
Section 7-38-89 - Validity of certain regulations; judicial review.
Section 7-38-92 - Attempts to evade or defeat the property tax.
Section 7-38-93 - Interference with the administration of the Property Tax Code.