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NMSA 1978 Chapter 7 — Taxation

NMSA 1978, § 7-38-39

Protesting values; claim for refund

Official textnmonesource.comlast amended

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.

Amendment history

1953 Comp., § 72-31-39, enacted by Laws 1973, ch. 258, § 79; 1981, ch. 37, § 77; 1983, ch. 203, § 1; 1983, ch. 215, § 2.

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

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In this article (40 sections)
  1. 7-38-25 · 7-38-25
  2. 7-38-26 · Scheduling of protest hearings
  3. 7-38-27 · 7-38-27
  4. 7-38-28 · 7-38-28
  5. 7-38-28.1 · 7-38-28.1
  6. 7-38-29 · Retention of hearing records
  7. 7-38-30 · 7-38-30
  8. 7-38-31 · 7-38-31
  9. 7-38-32 · 7-38-32
  10. 7-38-33 · Department of finance and administration to set tax rates
  11. 7-38-34 · 7-38-34
  12. 7-38-35 · Preparation of property tax schedule by assessor
  13. 7-38-36 · Preparation and mailing of property tax bills
  14. 7-38-36.1 · 7-38-36.1
  15. 7-38-36.2 · 7-38-36.2
  16. 7-38-37 · Contents of property tax bill
  17. 7-38-38 · 7-38-38
  18. 7-38-38.1 · 7-38-38.1
  19. 7-38-38.2 · 7-38-38.2
  20. 7-38-38.3 · 7-38-38.3
  21. 7-38-39 · Protesting values; claim for refund
  22. 7-38-40 · Claims for refund; civil action
  23. 7-38-41 · Protested property taxes; suspense fund; refunds; interest
  24. 7-38-42 · 7-38-42
  25. 7-38-43 · 7-38-43
  26. 7-38-44 · 7-38-44
  27. 7-38-44.1 · 7-38-44.1
  28. 7-38-45 · 7-38-45
  29. 7-38-46 · Delinquent property taxes
  30. 7-38-47 · 7-38-47
  31. 7-38-48 · 7-38-48
  32. 7-38-49 · Unpaid property taxes; imposition of interest
  33. 7-38-50 · Delinquent taxes; civil penalties
  34. 7-38-51 · 7-38-51
  35. 7-38-52 · 7-38-52
  36. 7-38-53 · 7-38-53
  37. 7-38-54 · Demand warrant; contents
  38. 7-38-55 · Surrender of personal property; penalty for refusal
  39. 7-38-56 · Release of personal property seized
  40. 7-38-57 · Notice of sale of personal property
Full table of contents →