NMSA 1978, § 7-38-6 — Presumption of correctness

Values of property for property taxation purposes determined by the division or the
county assessor are presumed to be correct. Determinations of tax rates, classification,
allocations of net taxable values of property to governmental units and the computation
and determination of property taxes made by the officer or agency responsible therefor
under the Property Tax Code are presumed to be correct.