A. Except for the rules relating to discovery, the technical rules of evidence and the Rules of Civil Procedure for the District Courts do not apply at a protest hearing conducted pursuant to the provisions of the Property Tax Code, but the hearing shall be conducted so that an ample opportunity is provided for the presentation of complaints and defenses. All testimony shall be taken under oath. A verbatim record of the hearings shall be made but need not be transcribed unless required for appeal purposes. A hearing officer shall be designated by the chief hearing officer of the administrative hearings office to conduct the hearing.
B. Final action taken by the hearing officer on a petition shall be by written order. The hearing officer's order shall be made within thirty days after the date of the hearing, but this time limitation may be extended by agreement of the department and the protestant. A copy of the order shall be sent immediately by certified mail to the property owner. A copy of the order shall also be sent to the county assessor.
C. All protests shall be decided within one hundred twenty days of the date the protest is filed unless the parties otherwise agree. The protest shall be denied if the property owner or the property owner's authorized representative fails, without reasonable justification, to appear at the hearing.
D. The hearing officer's order shall be in the name of the chief hearing officer, dated, state the changes to be made in the valuation records, if any, and direct the county assessor to take appropriate action. The department shall make any changes in its valuation records required by the order.
E. Changes in the valuation records shall clearly indicate that the prior entry has been superseded by an order of the hearing officer.
F. The department shall maintain a file of all orders made pursuant to this section. The file shall be open for public inspection.
G. If an order of the hearing officer is appealed under Section 7-38-28 NMSA 1978, the department shall immediately notify the appropriate county assessor of the appeal. Notations shall be made in the valuation records of the assessor and the department indicating the pendency of the appeal.
History: 1953 Comp., § 72-31-23, enacted by Laws 1973, ch. 258, § 63; 1982, ch. 28, § 13; 1986, ch. 20, § 114; 2015, ch. 73, § 21.
Cross references. — For rules relating to discovery, see Rule 1-026 NMRA et seq.
For the Rules of Civil Procedure for the District Courts see 1-001 NMRA et seq.
The 2015 amendment, effective July 1, 2015, required the chief hearing officer of the administrative hearings office to designate hearing officers to preside over protest hearings conducted pursuant to the Property Tax Code; in Subsection A, after "do not apply at", added "a", after "protest", deleted "hearings before the hearing officer" and added "hearing conducted pursuant to the provisions of the Property Tax Code", after "but the", changed "hearings" to "hearing", and after "designated by the", deleted "secretary" and added "chief hearing officer of the administrative hearings office"; in Subsection C, after "property owner or", deleted "his" and added "the property owner's"; and in Subsection D, after "in the name of the", deleted "secretary" and added "chief hearing officer".
Structure 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.