New Mexico Administrative Code
Title 3 - TAXATION
Chapter 6 - PROPERTY TAXES
Part 7 - ADMINISTRATIVE PROVISIONS
Section 3.6.7.55 - PROTEST HEARING - FAILURE TO APPEAR
Universal Citation: 3 NM Admin Code 3.6.7.55
Current through Register Vol. 35, No. 18, September 24, 2024
If a property owner makes a timely protest but fails without reasonable justification to appear at the hearing, an order will be entered denying the protest, because no evidence has been presented, and declaring that, pursuant to statute, the property taxes involved are delinquent.
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