NMSA 1978, § 7-35-6 — 7-35-6

Suspension of county assessor's functions; department's
performance of county assessor's functions.

# A.

If the secretary finds after informal efforts to obtain compliance have failed that a
county assessor is not complying with the Property Tax Code or with the regulations,
orders, rulings or other administrative directives of the department under the Property
Tax Code, the secretary shall notify the county assessor and the board of county
commissioners of the county involved by certified mail of the noncompliance and of the
action required to remedy the noncompliance.

# B.

If the failure has not been remedied within sixty days after the notice is mailed,
the secretary shall issue an order requiring the county assessor and the board of county
commissioners to show cause why the county assessor's functions should not be
suspended. The secretary shall set a time and place for a hearing on the order and shall
send by certified mail to the county assessor and to the board of county commissioners
copies of the order and the notice of hearings.

# C.

If the secretary determines after a hearing that a county assessor has failed to
comply with the Property Tax Code or regulations, orders, rulings or instructions of the
department or of the department of finance and administration pursuant to the Property
Tax Code, the secretary may suspend in whole or in part any of the county assessor's
functions. The suspension shall be by written order of the secretary and shall continue
until the secretary finds that the county assessor is both willing and able to comply with
the Property Tax Code and the regulations, orders, rulings or instructions of the
department or of the department of finance and administration pursuant to the Property
Tax Code.

# D.

During a suspension, the department succeeds to and shall carry out the
functions from which the county assessor has been suspended. The county shall
reimburse the department for all costs incurred in performing the functions. In the event
that the county does not make reimbursement within a reasonable time, the department,
notwithstanding any other provision of law, may obtain reimbursement by retaining ten
percent of each distribution or transfer required by law to be made to the county from
money collected by the department until the total retained equals the amount to be
reimbursed. All amounts received or retained by the department under this subsection
are appropriated to the department for its use in carrying out its duties under the
Property Tax Code.

# E.

No less than thirty days after the date of any suspension order, the board of
county commissioners may make a written request to the secretary to terminate the
suspension order on the grounds that it is no longer justified because of the county
assessor's willingness and ability to comply with the Property Tax Code or regulations,
orders, rulings or instructions of the department or of the department of finance and
administration pursuant to the Property Tax Code. Upon receipt of a request to
terminate a suspension order, the secretary shall set a time and place for a hearing on
the request. The date of the hearing shall be not more than thirty days after the receipt
of the request, and the secretary shall notify the board of county commissioners and the
county assessor of the time and place of the hearing by certified mail. If the secretary
determines after a hearing that the county assessor is both willing and able to comply
with the Property Tax Code and the regulations, orders, rulings or instructions of the
department or of the department of finance and administration pursuant to the Property
Tax Code, the secretary shall terminate the suspension by written order, which order
must be made within ten days of the hearing. In the absence of such a finding, the
secretary shall deny the request for termination of the suspension, which denial must be
made by written order within ten days of the hearing. Nothing in this subsection prohibits
the secretary from terminating an order of suspension issued in accordance with
Subsection C of this section without a request for a hearing, or a hearing, on the issue
of termination of suspension. Repeated requests for the termination of a suspension
may be made, but no request may be made less than thirty days after the date of the
secretary's denial of a previous request for termination of a suspension.