NMSA 1978, § 7-38-24 — 7-38-24

Protesting values, classification, allocation of values and
denial of exemption or limitation on increase in value determined
by the county assessor.

# A.

Petitions for protest authorized by Section 7-38-21 NMSA 1978 shall:
(1) be filed with the county assessor on or before:
(a) the later of April 1 of the property tax year to which the notice applies or
thirty days after the mailing by the assessor of the notice of valuation if the notice was
mailed with the preceding year's tax bill in accordance with Section 7-38-20 NMSA
1978;
(b) thirty days after the mailing of a property tax bill on omitted property
pursuant to Section 7-38-76 NMSA 1978; or
(c) in all other cases, thirty days after the mailing by the assessor of the
notice of valuation;
(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 a claim of an exemption or of a limitation on increase in value is
incorrect and what the property owner believes the correct value, classification,
allocation of value or exemption to be; and
(4) state the value, classification, allocation of value or exemption that is not
in controversy.

# B.

Upon receipt of the petition, the county assessor shall schedule a hearing before
the county valuation protests board and notify the property owner by certified mail of the
date, time and place that the property owner may appear to support the petition. The
notice shall be mailed at least fifteen days prior to the hearing date.

# C.

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