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NMSA 1978 Chapter 7 — Taxation

NMSA 1978, § 7-38-31

7-38-31

Official textnmonesource.comlast amended

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.

Amendment history

1953 Comp., § 72-31-31, enacted by Laws 1973, ch. 258, § 71.

Source: official source (NMSA chapter on nmonesource.com)

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In this article (40 sections)
  1. 7-38-15 · 7-38-15
  2. 7-38-16 · 7-38-16
  3. 7-38-17 · Claiming exemptions; requirements; penalties
  4. 7-38-17.1 · 7-38-17.1
  5. 7-38-18 · 7-38-18
  6. 7-38-19 · Valuation records
  7. 7-38-20 · 7-38-20
  8. 7-38-20.1 · 7-38-20.1
  9. 7-38-21 · Protests; county-assessed property; election of remedies
  10. 7-38-21.1 · Protests; state-assessed property; election of remedies
  11. 7-38-22 · 7-38-22
  12. 7-38-23 · 7-38-23
  13. 7-38-24 · 7-38-24
  14. 7-38-25 · 7-38-25
  15. 7-38-26 · Scheduling of protest hearings
  16. 7-38-27 · 7-38-27
  17. 7-38-28 · 7-38-28
  18. 7-38-28.1 · 7-38-28.1
  19. 7-38-29 · Retention of hearing records
  20. 7-38-30 · 7-38-30
  21. 7-38-31 · 7-38-31
  22. 7-38-32 · 7-38-32
  23. 7-38-33 · Department of finance and administration to set tax rates
  24. 7-38-34 · 7-38-34
  25. 7-38-35 · Preparation of property tax schedule by assessor
  26. 7-38-36 · Preparation and mailing of property tax bills
  27. 7-38-36.1 · 7-38-36.1
  28. 7-38-36.2 · 7-38-36.2
  29. 7-38-37 · Contents of property tax bill
  30. 7-38-38 · 7-38-38
  31. 7-38-38.1 · 7-38-38.1
  32. 7-38-38.2 · 7-38-38.2
  33. 7-38-38.3 · 7-38-38.3
  34. 7-38-39 · Protesting values; claim for refund
  35. 7-38-40 · Claims for refund; civil action
  36. 7-38-41 · Protested property taxes; suspense fund; refunds; interest
  37. 7-38-42 · 7-38-42
  38. 7-38-43 · 7-38-43
  39. 7-38-44 · 7-38-44
  40. 7-38-44.1 · 7-38-44.1
Full table of contents →