Current through Register Vol. 35, No. 6, March 26, 2024
A.
PROTEST
HEARINGS - WITHDRAWAL OF PROTEST - FAILURE TO APPEAR: If, at an informal
conference pursuant to Subsection D of Section
7-38-24
NMSA 1978 or at any other stage prior to final action by the board, a pending
protest is fully resolved with no change resulting 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 assessor, stating
that the taxpayer withdraws the protest. The county assessor is to notify the
county valuation protests board immediately so that the board may vacate the
hearing. Failure to sign the written document withdrawing a protest may result
in a hearing of the protest by the board. In the absence of a written
withdrawal of protest and in the event that a taxpayer fails to appear at a
scheduled hearing before the board, the board may decide the protest against
the taxpayer on the basis of the presumption under Section
7-38-6
NMSA 1978.
B.
PROTEST
HEARINGS - DISCOVERY - CONSEQUENCES OF FAILURE TO ALLOW DISCOVERY:
(1) The protestant has the right to discover
relevant and material evidence in the possession of the assessor prior to the
protest hearing. If the assessor refuses to permit discovery, the county
valuation protests board, for the purpose of resolving issues and disposing of
the proceeding without undue delay despite the refusal, may take such action in
regard to the refusal as is just, including but not limited to, the following:
(a) infer that the admission, testimony,
documents or other evidence sought by discovery would have been adverse to the
position of the county assessor;
(b) rule that, for the purposes of the
proceeding, the matter or matters concerning which the evidence was sought be
taken as established against the position of the county assessor;
(c) rule that the county assessor may not
introduce into evidence or otherwise rely, in support of any claim or defense,
upon testimony by such party, officer or agent or upon the documents or other
evidence discovery of which has been denied; or
(d) rule that the county assessor may not be
heard to object to introduction and use of secondary evidence to show what the
withheld admission, testimony, documents or other evidence would have
shown.
(2) Any such
action may be taken by written or oral order issued in the course of the
proceeding or by inclusion in the decision of the board. It is the duty of the
parties to seek and of the board to grant such of the foregoing means of relief
or other appropriate relief.
C.
PROTEST HEARINGS - STIPULATIONS OF
FACTS SUBMITTED TO THE COUNTY VALUATION PROTESTS BOARD:
(1) This format may be used by assessors and
protestants in preparing stipulations to be submitted to the county valuation
protests board. The format may be varied to meet particular circumstances.
Statements should be made in separate numbered paragraphs.
(a) Statement of material facts concerning
the protestant:
(i) Name of
protestant
(ii) Location of
property and description of property
(iii) Code number
(iv) Valuation set by assessor
(v) Principal use of the property
(vi) Amount of valuation not in controversy
(this usually will be the amount the property owner contends is the value of
the property).
(b)
Protest information in accordance with Section
7-38-24
NMSA 1978:
(i) Date notice of valuation was
mailed
(ii) Date petition was filed
(copy of petition may be attached)
(iii) Why the protestant believes the
valuation is incorrect and what he believes the correct valuation to
be
(c) Statement of
facts supporting what the protestant believes to be the correct valuation
(documents may be attached).
(d)
Statement of facts supporting the valuation placed on the property by the
assessor (documents may be attached).
(e) Relevant correspondence regarding the
controversy.
(f) Statement of any
additional material facts relating to the controversy.
(2) The format of the stipulation may be as
shown in the following example:
BEFORE THE HILL COUNTY VALUATION PROTESTS BOARD
In the matter of Smith, Inc.,
Petition No. 8612
STIPULATION OF FACTS
Smith, Inc. (hereinafter called "property owner") by and
through its attorney, Richard Doe, hereby stipulates and agrees with Mr. John
Doe, Hill County assessor (hereinafter called "assessor"), that the facts and
statements set forth below shall be treated as having been conclusively
established by competent evidence and further agrees to waive the hearing
provided for in Section
7-38-27
NMSA 1978 and let this stipulation constitute the full record of the facts
before the Hill County valuation protests board.
1. Property owner owns property in Hill
County (insert description of property), code no.________. The assessor placed
a value, for property taxation purposes, on the property of $111,000
improvements and $111,000 land.
2.
The property is used to house the property owner's clothing plant. The value
for property taxation purposes of $5,000 for improvements and $50,000 for land
is not in controversy because the property owner admits this value.
3. The notice of valuation was mailed by the
assessor January 15, 1975 and the petition protesting the valuation was filed
with the county assessor on February 15, 1975. A copy of the petition is
attached and marked Exhibit "A".
4.
The property owner believes the value for property taxation purposes is
incorrect and believes the correct value for property taxation purposes to be
$5,000 improvements and $50,000 land. In support of this contention, the
property owner presents the following facts which are agreed to by the
assessor: (list supporting facts).
5. The assessor presents the following facts
in support of the taxable value the assessor has placed on the property: (list
supporting facts).
______________________________
_______________________________
county assessor property owner
date__________ date__________
D.
PROTEST HEARINGS -
SPECIAL ACCOMMODATIONS - ADVANCE DISSEMINATION OF PETITION:
(1) Any special accommodations or
arrangements required under the American with Disabilities Act shall also be
determined and made in advance of the hearing.
(2) The petition filed with the county
assessor shall be made available to the board members in advance of the
hearing.
E.
PROTEST HEARINGS - CONDUCT OF HEARING:
(1) The county valuation protests board has
the duty to conduct fair and impartial hearings, to take all action necessary
to avoid delay in the proceedings and to maintain order in the
hearings.
(2) Hearings shall be
recorded on audio or video tape unless the board directs recording by
stenographic, mechanical or other means.
(3) It is suggested that the hearing be so
ordered that the protestant first makes an opening statement and then the
county assessor makes an opening statement or reserves it for the conclusion of
the protestant's presentation. The protestant presents evidence through
testimony of witnesses and the introduction of documents. Then the assessor
presents evidence in the same manner. The board may allow each party a closing
statement.
F.
PROTEST HEARINGS - PRELIMINARY MATTERS:
(1) At the beginning of the hearing, the
protestant, the protestant's representative or representatives, if any, all
other persons present, the property and the amount of valuation in controversy
shall be identified. The petition of the protestant filed with the county
assessor shall be entered into the record.
(2) The county valuation protests board will
confirm that any special accommodations or arrangements required under the
Americans with Disabilities Act have been made.
(3) The board shall inform the protestant of
the following.
(a) Other than the rules
related to discovery, neither the technical rules of evidence nor the Rules of
Civil Procedure for the District Courts apply to the board's
proceedings.
(b) The legal
presumption is in favor of the valuation placed on the property by the county
assessor and the protestant has the burden of presenting evidence to overcome
this presumption.
(c) All testimony
will be taken under oath.
(d) The
protestant will have an opportunity to present oral testimony, either the
protestant's own or through witnesses, and that anyone testifying on the
protestant's behalf is subject to cross-examination by the county assessor or
the assessor's representative and that anyone testifying for the county
assessor is also subject to cross-examination by the protestant or the
protestant's representative. The protestant may call the county assessor or the
assessor's employees as witnesses and examine them.
(e) The protestant will have the opportunity
to offer into evidence whatever documents the protestant believes necessary.
The protestant must have in hand all such documents but copies may be submitted
instead of originals.
(f) Documents
introduced into evidence before the board may be retained by the
board.
(g) A written order deciding
the protest will be made within thirty days of the date on which the hearing is
concluded. This time limit may not be extended except by agreement of the board
and the protestant.
(h) The
protestant has the right to appeal the written decision and order of the board
in accordance with the Rules of Appellate Procedure. Because the appeal is on
the record made at the hearing, all evidence supporting all theories and
positions of the protestant must be presented at the hearing.
(i) If the protestant appeals the decision of
the board, the protestant must pay the costs of preparing the record.
G.
PROTEST
HEARINGS - WITNESSES:
(1) All witnesses
must be sworn. They may be sworn by any member of the board or any person
assisting the board. All witnesses either party intends to have testify may be
sworn in at one time. A form of oath which may be used is: "Do you solemnly
swear or affirm that the evidence which you are about to give in the
proceedings before this board shall be the truth, and this you do under
penalties of perjury?"
(2) All
witnesses may be cross-examined by the adverse party.
H.
PROTEST HEARINGS - EVIDENCE:
(1) Relevant and material evidence shall be
admitted. Irrelevant, immaterial, unreliable or unduly repetitious evidence may
be excluded. Immaterial or irrelevant parts of an admissible document shall be
segregated and excluded insofar as practicable. The county valuation protests
board shall consider all evidence admitted. board members may use their
knowledge and experience to evaluate evidence admitted.
(2) If the protestant and the county assessor
have arrived at a stipulation of facts, either party may present the written
stipulation to the board. The stipulation shall be signed by both parties or
their representatives. The stipulation may present all or a portion of the
facts. If all the facts are not agreed to in the stipulation, then either party
can establish additional facts at the hearing. If all the facts are stipulated,
the board shall note for the record that a stipulation was received, receive
oral argument regarding the protest, if any there be, and then take the protest
under advisement. The stipulation then is the record of the hearing.
(3) Parties objecting to evidence shall
timely and briefly state the grounds relied upon. Rulings of the board on all
objections shall appear on the record or in the board's order. Any excluded
exhibits, adequately marked for identification, shall be retained in the record
so as to be available for consideration by any reviewing authority.
(4) Formal exception to an adverse ruling is
not required.
(5) When an objection
to a question propounded to a witness is made, the board shall note the
objection in the record and allow the testimony. In its discretion, the board
shall give appropriate weight to the disputed testimony.
I.
PROTEST HEARINGS - DECISION OF
BOARD: The county valuation protests board may announce orally its
decision immediately after all the evidence is presented or may take the matter
under advisement. An oral decision of the board is not binding and may not be
appealed. All final decisions of the board must be made by written order.
Unless extended by agreement of the board and the protestant, the written order
deciding the protest shall be made within thirty days after the date of the
hearing.
