NMSA 1978, § 7-38-31 — 7-38-31

County assessor to certify net taxable values to the
department.
After receiving the values for property taxation purposes certified to him by the
department, the county assessor shall determine the net taxable value for all property
allocated to governmental units in the county and subject to valuation for property
taxation purposes, whether valued by him or by the department. No later than June 15
of each year, the county assessor shall certify to the department the net taxable values
for all property allocated to governmental units in the county and subject to property
taxation. The net taxable values of property shall be certified according to governmental
units within the county. The assessor's certification shall include a statement of all
property valuations that are the subject of a pending protest, whether protested locally
or to the department, and a statement of the uncontroverted valuation in the pending
protests.