New Mexico Administrative Code
Title 3 - TAXATION
Chapter 6 - PROPERTY TAXES
Part 1 - GENERAL PROVISIONS
Section 3.6.1.10 - DELEGATION OF AUTHORITY

A. Except as to duties under Section 7-35-6 NMSA 1978 and where otherwise prohibited by statute and where otherwise specifically reserved in Parts 1 through 7 of Chapter 3.6 NMAC to the secretary of taxation and revenue or the taxation and revenue department, authority for discharging the taxation and revenue department's duties under the Property Tax Code is delegated either, where indicated, to the director of the property tax division or to that division. when in Parts 1 through 7 of Chapter 3.6 NMAC an authority is assigned to the "director" alone, that constitutes a delegation to the director personally and may not be further delegated by the director. When in Parts 1 through 7 of Chapter 3.6 NMAC an authority is assigned to the division or to the director or the director's delegate, that constitutes a delegation to the director and to any other employee of the taxation and revenue department to whom the director in turn delegates the authority.

B. Where permitted by law, the secretary of taxation and revenue may make any necessary and proper delegation to the director of the property tax division personally, to an employee of the property tax division or to any other member of the department in addition to those made in Parts 1 through 7 of Chapter 3.6 NMAC. The secretary may require that certain responsibilities or authorities delegated to the division under Section 3.6.1.10 NMAC in turn be delegated to other members of the department.

C. Any delegation may be oral; it is not required to be in writing.