New Mexico Administrative Code
Title 22 - COURTS
Chapter 600 - ADMINISTRATIVE HEARINGS OFFICE
Part 3 - HEARINGS UNDER THE TAX ADMINISTRATION ACT
Section 22.600.3.16 - FILING METHODS AND MOTIONS

A. All pleadings may be filed with the administrative hearings office through mail, facsimile, or electronic mail as specified in the relevant notice of hearing, with a copy of such pleading contemporaneously provided to the opposing party through the same method of service of the filing. The moving party should include an attestation, or equivalent statement or information, that they provided a copy of the pleading to the opposing party.

B. A filing by facsimile shall include a cover sheet indicating the name of the matter, the name of the individual submitting the filing, the number of pages contained in the transmission, and a telephone number to contact in the event there are any errors with the transmission.

C. Documents filed by email or other electronic means shall not be submitted in an editable format unless specifically requested by the hearing officer. Absent specific instructions to do so, pleadings, motions or other papers shall not be submitted directly to the assigned hearing officer.

D. All motions, except motions made on the record during the hearing or a continuance request made in a genuine unforeseen emergency circumstance (such as an unexpected accident, force majeure, or major medical emergency occurring in such close proximity to the date of the scheduled hearing that a written motion could not be completed), shall be in writing and shall state with particularity the grounds and the relief sought.

E. Before submission of any motion, request for relief, or request for continuance, the requesting party should make reasonable efforts to consult with the opposing party about that party's position on the motion unless the nature of the pleading is such that it can be reasonably assumed the opposing party would oppose the requested relief. The party shall state the position of the opposing party in the pleading.

F.A party moving to obtain an order compelling discovery shall explicitly confirm that the parties have made a good faith effort to resolve the issue prior to filing the motion to compel. A motion failing to explicitly confirm such effort may be summarily denied.

G. An unopposed motion may be accompanied by a stipulated order indicating approval by the parties, attorneys, or authorized representatives. Approval may be indicated by an original, photocopy, facsimile, or electronic signature of the individual providing approval, or by a statement indicating approval by other means such as by email. The hearing officer retains the authority to deny the relief requested in an unopposed or stipulated motion and may adopt, modify, or reject any stipulated order accompanying an unopposed motion.

H. Unless a different deadline applies under an applicable order of the assigned hearing officer, the opposing party has 14 calendar days to file a written response to a pleading. If any deadline falls on a Saturday, Sunday, or state-recognized holiday, the deadline falls on the next business day. The assigned hearing officer may require a shorter response deadline, especially for time-sensitive or basic motions like continuance requests. Failure to file a response in opposition may be presumed to be consent to the relief sought, although the hearing officer is not required to make such a default ruling on the motion if the relief would be contrary to the hearing officer's view of the facts or law on the issues. The moving party shall file a notice that the matter is ripe for ruling upon receipt of the opposing party's response or in the event that the opposing party has not filed a timely response upon expiration of the response period.

I. Unless otherwise provided in a scheduling order, dispositive motions shall be filed no less than 75 days preceding a hearing on the merits of a protest and shall specify whether the moving party seeks to convert the scheduling hearing to a hearing on the motion. Dispositive motions shall be ruled upon no less than 30 days prior to a merits hearing. The chief hearing officer or the presiding hearing officer retains discretion, subject to objections from the parties, to continue or vacate a merits hearing pending a ruling on a dispositive motion if in the hearing officer's opinion, thorough consideration and preparation of a proper written ruling might cause the ruling to be rendered less than 30 days prior to a scheduled hearing.

J. A party attaching one or more exhibits to a pleading, motion, or other paper shall designate the exhibit in a manner to specifically associate it with the pleading, motion, or other paper which it is intended to accompany. An appropriate designation for an exhibit to a motion will include an abbreviation for the type of motion, and an identifying letter for TRD or a number for the taxpayer. For example only, an exhibit to a motion for summary judgment presented by a taxpayer may be designated as "Taxpayer MSJ #1". An exhibit to a response to the motion filed by TRD may be designated as "Dept. Resp. MSJ A".

K. Absent express permission of the assigned hearing officer with good cause shown, no pleading, including motions and attached memorandums of support, filed in a hearing involving the tax administration act or property tax code shall exceed 20 pages, not including the certificate of service, of double-spaced (except for block quotations), 12-point font.