us-nm/stat
NMSA 1978, § 7-38-2 — Investigative authority and powers
A.
The director may issue subpoenas, returnable in not less than ten days, to
require the production of any pertinent records or to require any person to appear and
testify under oath concerning the subject matter of an inquiry for the purposes of:
(1) determining whether property is subject to property taxation;
(2) establishing or determining the value of any property for property taxation
purposes;
(3) determining the extent of liability for and the amount of any property tax
due from any person; and
(4) enforcing any statute administered by the department or administered by
county officers under the supervision of the department.
B.
At any time after the service of a subpoena and prior to its return date, a person
to whom a subpoena is issued may file an action in the district court to quash the
subpoena on the grounds that it was improperly issued.
C.
In order to carry out their respective responsibilities under the Property Tax
Code, county assessors and their employees, and the director and employees of the
department may at reasonable times and after displaying identity credentials:
(1) with the permission of a property owner or his authorized agent, examine
those records that relate to the valuation of the property; and
(2) with the permission of a property owner or his authorized agent, enter or
inspect any property that is subject to valuation for property taxation purposes.
D.
If a person fails to appear, produce records or refuses to testify in response to a
subpoena issued under Subsection A, or if a person refuses permission to allow
examination of records, entry or inspection of property authorized under Subsection C,
the director, or the county assessor in the case where he or his employees have been
refused examination, entry or inspection, may invoke the aid of the district court by filing
an action to require appearance or testimony or to allow examination, entry or
inspection. The court may, after notice, hearing and good cause shown, require the
person to appear and testify, to produce records, to allow examination of records or to
allow entry or inspection of property. If the person fails to comply with the court's order,
the court may punish him for contempt.
Source: official text