New Mexico Administrative Code
Title 3 - TAXATION
Chapter 6 - PROPERTY TAXES
Part 3 - COUNTY INVOLVEMENT IN PROPERTY TAX
Section 3.6.3.8 - DIRECTOR'S SUPERVISORY POWER OVER COUNTY ASSESSORS - DUTY TO EVALUATE PERFORMANCE AND PROVIDE TECHNICAL ASSISTANCE - PROPERTY VALUATION FUND CREATED

Universal Citation: 3 NM Admin Code 3.6.3.8

Current through Register Vol. 35, No. 6, March 26, 2024

A. ANNUAL EVALUATION OF ASSESSORS: The division will conduct, during each calendar year, an evaluation of each county assessor's operations during that calendar year. The evaluation will include, but not be limited to, a review of the performance of the county assessor's functions on the basis of:

(1) The department's copy of the written report the assessor is required to submit to the board of county commissioners pursuant to Section 7-36-16 NMSA 1978;

(2) The assessor's and assessor's employees' possession of, compliance with, and knowledge of regulations, orders, rulings and instructions pertaining to the Property Tax Code, valuation manuals, and cost and valuation schedules;

(3) The assessor's compliance with the training requirement set forth in Subsection B of Section 7-35-5 NMSA 1978;

(4) The assessor's and assessor's employees' attendance at and participation in training programs on the technical, legal and administrative aspects of property taxation;

(5) The assessor's maintenance of current tax maps and property record cards;

(6) The assessor's allowance or disallowance of exemptions;

(7) A field review by one or more division employees of the operations of the assessor's office; and

(8) Any other information which may aid the division in evaluating the county assessor's operation.

B. APPROPRIATE TECHNICAL ASSISTANCE: The phrase "appropriate technical assistance" does not require department attorneys to represent county assessors at hearings.

C. REQUESTS FOR TECHNICAL ASSISTANCE: Requests by county assessors for technical assistance in the form of appraisal of property by department employees or mapping by department employees are required to be in writing.

Disclaimer: These regulations may not be the most recent version. New Mexico may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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