New Mexico Administrative Code
Title 3 - TAXATION
Chapter 6 - PROPERTY TAXES
Part 7 - ADMINISTRATIVE PROVISIONS
Section 3.6.7.32 - PROTEST HEARINGS - VALUATION DETERMINED BY DEPARTMENT
Current through Register Vol. 35, No. 18, September 24, 2024
A. PROTEST HEARINGS - TAPE RECORDING: The requirement that a verbatim record be made of protest hearings before the secretary or a hearing officer designated by the secretary is met by recording the hearing with a tape or other recording device. This verbatim record shall be retained by the department until ninety (90) days after the decision and order is made.
B. PROTEST HEARINGS - WITHDRAWAL OF PROTEST - FAILURE TO APPEAR: If, at an informal conference pursuant to Subsection D of Section 7-38-22 NMSA 1978, or at any stage prior to final action by the secretary, a pending protest is fully resolved with no change resulting in the taxpayer's notice of valuation, the protesting taxpayer or the taxpayer's authorized representative must sign a written document, which may be provided by the department, stating that the taxpayer withdraws the protest and the hearing officer designated by the secretary shall vacate the hearing. Failure to sign a written document withdrawing a protest may result in a hearing of the protest. In the absence of a written withdrawal of protest and in the event that a taxpayer fails to appear at a scheduled hearing, the hearing officer may decide the protest against the taxpayer on the basis of the presumption under Section 7-38-6 NMSA 1978.
C. PROTEST HEARINGS - PROCEDURES: The procedures for hearings before the county valuation protests boards found in Section 7-38-27 NMSA 1978 and Section 3.6.7.36 NMAC are to be followed in protest hearings before the hearing officer designated by the secretary.
