NMSA 1978, § 7-38-39 — Protesting values; claim for refund

After receiving his property tax bill and after making payment prior to the
delinquency date of all property taxes due in accordance with the bill, a property owner
may protest the value or classification determined for his property for property taxation
purposes, the allocation of value of his property to a particular governmental unit, the
application to his property of an administrative fee adopted pursuant to Section 7-38-
36.1 NMSA 1978 or a denial of a claim for an exemption by filing a claim for refund in
the district court.