NMSA 1978 Chapter 7 — Taxation
NMSA 1978, § 7-38-6
Presumption of correctness
Official textnmonesource.comlast amended
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.
Amendment history
1953 Comp., § 72-31-6, enacted by Laws 1973, ch. 258, § 46; 1981, ch. 37, § 67.
Source: official source (NMSA chapter on nmonesource.com)
In this article (40 sections)
- 7-38-1 · Applicability
- 7-38-2 · Investigative authority and powers
- 7-38-3 · Information reports
- 7-38-4 · Confidentiality of information
- 7-38-5 · Repealed
- 7-38-6 · Presumption of correctness
- 7-38-7 · Valuation date
- 7-38-7.1 · 7-38-7.1
- 7-38-8 · 7-38-8
- 7-38-8.1 · 7-38-8.1
- 7-38-9 · Description of property for property taxation purposes
- 7-38-10 · 7-38-10
- 7-38-11 · Property reported in the wrong county
- 7-38-12 · 7-38-12
- 7-38-12.1 · 7-38-12.1
- 7-38-12.2 · Penalties
- 7-38-13 · 7-38-13
- 7-38-14 · 7-38-14
- 7-38-15 · 7-38-15
- 7-38-16 · 7-38-16
- 7-38-17 · Claiming exemptions; requirements; penalties
- 7-38-17.1 · 7-38-17.1
- 7-38-18 · 7-38-18
- 7-38-19 · Valuation records
- 7-38-20 · 7-38-20
- 7-38-20.1 · 7-38-20.1
- 7-38-21 · Protests; county-assessed property; election of remedies
- 7-38-21.1 · Protests; state-assessed property; election of remedies
- 7-38-22 · 7-38-22
- 7-38-23 · 7-38-23
- 7-38-24 · 7-38-24
- 7-38-25 · 7-38-25
- 7-38-26 · Scheduling of protest hearings
- 7-38-27 · 7-38-27
- 7-38-28 · 7-38-28
- 7-38-28.1 · 7-38-28.1
- 7-38-29 · Retention of hearing records
- 7-38-30 · 7-38-30
- 7-38-31 · 7-38-31
- 7-38-32 · 7-38-32