NMSA 1978, § 7-38-25 — 7-38-25

County valuation protests boards; creation; duties;
funding.

# A.

There is created in each county a "county valuation protests board". Each board
shall consist of three voting members. Three alternates shall also be appointed to serve
as voting members in the absence of a voting member. Voting members and alternates
shall be appointed as follows:
(1) one member and one alternate shall be a qualified elector of the county
and shall be appointed by the board of county commissioners for a term of two years;
(2) one member and one alternate shall be a qualified elector of the county,
shall have demonstrated experience in the field of valuation of property and shall be
appointed by the board of county commissioners for a term of two years; and
(3) one member and one alternate shall be a property appraisal officer
employed by the department, assigned by the director and shall be the chairman of the
board.

# B.

Members of the board and alternates appointed under Paragraph (1) or (2) of
Subsection A of this section shall not hold any elective public office during the term of
their appointment nor shall any such member or alternate be employed by the state, a
political subdivision or a school district during the term of his appointment.

# C.

Vacancies occurring on the board shall be filled by the authority making the
original appointment and shall be for the unexpired term of the vacated membership.

# D.

The county valuation protests board shall hear and decide protests of
determinations made by county assessors and protested under Section 7-38-24 NMSA
1978.

# E.

Members of the board and alternates when serving as voting members appointed
under Paragraphs (1) and (2) of Subsection A of this section shall be paid as
independent contractors at the rate of eighty dollars ($80.00) a day for each day of
actual service. The payment of board members and alternates and all other actual and
direct expenses incurred in connection with protest hearings shall be paid by the
department.