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NMSA 1978 Chapter 7 — Taxation

NMSA 1978, § 7-1-25

Appeals from hearing officer's decision and order

Official textnmonesource.comlast amended

# A.

If the protestant or secretary is dissatisfied with the decision and order of the hearing officer, the party may appeal to the court of appeals for further relief, but only to the same extent and upon the same theory as was asserted in the hearing before the hearing officer. All such appeals shall be upon the record made at the hearing and shall not be de novo. All such appeals to the court of appeals shall be taken within thirty days of the date of mailing or delivery of the written decision and order of the hearing officer to the protestant, and, if not so taken, the decision and order are conclusive.

# B.

The procedure for perfecting an appeal under this section to the court of appeals shall be as provided by the Rules of Appellate Procedure.

# C.

Upon appeal, the court shall set aside a decision and order of the hearing officer only if found to be:

# (1)

arbitrary, capricious or an abuse of discretion;

# (2)

not supported by substantial evidence in the record; or

# (3)

otherwise not in accordance with the law.

# D.

If the secretary appeals a decision of the hearing officer and the court's decision, from which either no appeal is taken or no appeal may be taken, upholds the decision of the hearing officer, the court shall award reasonable attorney fees to the protestant. If the decision upholds the hearing officer's decision only in part, the award shall be limited to reasonable attorney fees associated with the portion upheld.

Amendment history

1953 Comp., § 72-13-39, enacted by Laws 1965, ch. 248, § 27; 1966, ch. 30, § 3; 1973, ch. 167, § 1; 1979, ch. 144, § 24; 1985, ch. 65, § 15; 1986, ch. 20, § 16; 1989, ch. 325, § 7; 2015, ch. 73, § 16.

Source: official source (NMSA chapter on nmonesource.com)

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In this article (40 sections)
  1. 7-1-13.1 · Method of payment of certain taxes due
  2. 7-1-13.2 · Repealed
  3. 7-1-13.3 · Repealed
  4. 7-1-13.4 · Electronic payments; reversals
  5. 7-1-14 · 7-1-14
  6. 7-1-15 · Secretary may set tax reporting and payment intervals
  7. 7-1-15.1 · Secretary may permit or require rounding
  8. 7-1-15.2 · Repealed
  9. 7-1-16 · Delinquent taxpayer
  10. 7-1-17 · Assessment of tax; presumption of correctness
  11. 7-1-17.1 · Tax liability; spouse or former spouse
  12. 7-1-18 · Limitation on assessment by department
  13. 7-1-19 · Limitation of actions
  14. 7-1-20 · Compromise of taxes; closing agreements
  15. 7-1-21 · Installment payments of taxes; installment agreements
  16. 7-1-21.1 · Special agreements; alternative gross receipts taxpayer
  17. 7-1-22 · Exhaustion of administrative remedies
  18. 7-1-23 · Disputing liabilities; election of remedies
  19. 7-1-24 · Disputing liabilities; administrative protest
  20. 7-1-24.1 · Repealed
  21. 7-1-25 · Appeals from hearing officer's decision and order
  22. 7-1-26 · Disputing liabilities; claim for rebate or refund
  23. 7-1-26.1 · Repealed
  24. 7-1-27 · 7-1-27
  25. 7-1-28 · Authority for abatements of assessments of tax
  26. 7-1-29 · Authority to make refunds, credits or rebates
  27. 7-1-29.1 · Awarding of costs and fees
  28. 7-1-29.2 · Credit claims
  29. 7-1-30 · Collection of penalties and interest
  30. 7-1-31 · Seizure of property by levy for collection of taxes
  31. 7-1-32 · Contents of warrant of levy
  32. 7-1-33 · Successive seizures
  33. 7-1-34 · Surrender of property subject to levy; penalty
  34. 7-1-35 · Stay of levy
  35. 7-1-36 · Property exempt from levy
  36. 7-1-37 · Assessment as lien
  37. 7-1-38 · Notice of lien
  38. 7-1-39 · 7-1-39
  39. 7-1-40 · Foreclosure of lien
  40. 7-1-41 · Notice of seizure
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