NMSA 1978, § 7-38-30 — 7-38-30

Department to allocate and certify valuations to county
assessors.
By June 1 of each year, the department shall certify to each county assessor the
value determined by the department for property taxation purposes of all property
allocated to governmental units within the county and subject to departmental valuation.
In certifying values, the department shall indicate by appropriate notation all property
valuations that are the subject of a pending protest and shall include in the notation a
statement of the uncontroverted valuation in the pending protests. The certified values
shall be entered by the county assessor in his valuation records.