NMSA 1978, § 7-38-85 — Extension of deadlines; general provision

The director may extend any deadline in the Property Tax Code for a period of time
not in excess of six months. However, this section does not permit the extension of
deadlines for an individual property owner nor does it permit successive extensions of a
deadline for a cumulative period of more than six months. Extensions may be made
applicable to one or more counties. Extension of deadlines authorized by this section
shall be made by written order of the director and notice of the extension shall be
published in a newspaper of general circulation in each county in the state to which the
extension applies once each week for a period of three weeks immediately succeeding
the week in which the deadline being extended occurs. When more than one deadline is
extended under this section, the notice required to be published may include all
extensions, and publication need only be made for the three weeks immediately
succeeding the week in which the first deadline being extended occurs.