NMSA 1978 Chapter 7 — Taxation
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.
Amendment history
1953 Comp., § 72-31-30, enacted by Laws 1973, ch. 258, § 70.
Source: official source (NMSA chapter on nmonesource.com)
In this article (40 sections)
- 7-38-14 · 7-38-14
- 7-38-15 · 7-38-15
- 7-38-16 · 7-38-16
- 7-38-17 · Claiming exemptions; requirements; penalties
- 7-38-17.1 · 7-38-17.1
- 7-38-18 · 7-38-18
- 7-38-19 · Valuation records
- 7-38-20 · 7-38-20
- 7-38-20.1 · 7-38-20.1
- 7-38-21 · Protests; county-assessed property; election of remedies
- 7-38-21.1 · Protests; state-assessed property; election of remedies
- 7-38-22 · 7-38-22
- 7-38-23 · 7-38-23
- 7-38-24 · 7-38-24
- 7-38-25 · 7-38-25
- 7-38-26 · Scheduling of protest hearings
- 7-38-27 · 7-38-27
- 7-38-28 · 7-38-28
- 7-38-28.1 · 7-38-28.1
- 7-38-29 · Retention of hearing records
- 7-38-30 · 7-38-30
- 7-38-31 · 7-38-31
- 7-38-32 · 7-38-32
- 7-38-33 · Department of finance and administration to set tax rates
- 7-38-34 · 7-38-34
- 7-38-35 · Preparation of property tax schedule by assessor
- 7-38-36 · Preparation and mailing of property tax bills
- 7-38-36.1 · 7-38-36.1
- 7-38-36.2 · 7-38-36.2
- 7-38-37 · Contents of property tax bill
- 7-38-38 · 7-38-38
- 7-38-38.1 · 7-38-38.1
- 7-38-38.2 · 7-38-38.2
- 7-38-38.3 · 7-38-38.3
- 7-38-39 · Protesting values; claim for refund
- 7-38-40 · Claims for refund; civil action
- 7-38-41 · Protested property taxes; suspense fund; refunds; interest
- 7-38-42 · 7-38-42
- 7-38-43 · 7-38-43
- 7-38-44 · 7-38-44