New Mexico Administrative Code
Title 3 - TAXATION
Chapter 6 - PROPERTY TAXES
Part 7 - ADMINISTRATIVE PROVISIONS
Section 3.6.7.9 - INVESTIGATIVE AUTHORITY AND POWERS
Current through Register Vol. 35, No. 18, September 24, 2024
A. SUBPOENA POWER IN AID OF COUNTY ASSESSORS: the secretary may issue subpoenas for the purposes of determining whether property is subject to property taxation, its value and the amount of any property taxes due and in enforcing any statute administered by the division or administered by county officers under the supervision of the division regardless of whether it is the division or the county assessor who is charged by law with the responsibility to determine the value of the property in question.
B. FAILURE TO PERMIT EXAMINATION OF RECORDS OR INSPECTION OF PROPERTY: Refusal by a property owner or the owner's authorized agent to permit lawful examinations of records or inspection of property pursuant to Subsection C of Section 7-38-2 NMSA 1978 may result in the issuance of subpoenas to require the production of records and to require persons to appear and testify under oath pursuant to Subsection A of Section 7-38-2 NMSA 1978.
