NMSA 1978, § 7-38-22 — 7-38-22

Protesting values, classification, allocation of values and
denial of exemption determined by the department.

# A.

A property owner may protest the value or classification determined by the
department for the property owner's property for property taxation purposes or the
department's allocation of value of the property owner's property to a particular
governmental unit or the denial of a claim for an exemption by filing a petition with the
administrative hearings office. Filing a petition in accordance with this section entitles a
property owner to a hearing on the property owner's protest.

# B.

Petitions shall:
(1) be filed no later than thirty days after:
(a) the mailing by the department of the notice of valuation; or
(b) the mailing of a property tax bill on omitted property pursuant to Section 7-
38-76 NMSA 1978;
(2) state the property owner's name and address and the description of the
property;
(3) state why the property owner believes the value, classification, allocation
of value or denial of an exemption is incorrect and what the property owner believes the
correct value, classification, allocation of value or exemption to be;
(4) state the value, classification, allocation of value or exemption that is not
in controversy; and
(5) contain such other information as the administrative hearings office may
by rule require.

# C.

The administrative hearings office shall notify the secretary and the property
owner by certified mail of the date, time and place that the parties may appear before
the administrative hearings office to present evidence related to the petition; provided
that the parties may request, consent or agree to an alternative service method for the
notice of hearing. The notice shall be sent at least fifteen days prior to the hearing date.

# D.

The secretary may provide for an informal conference on the protest before the
hearing.