NMSA 1978, § 7-38-87 — 7-38-87

Administrative regulations; promulgation; general
provisions.

# A.

Except for regulations promulgated by the department, regulations authorized or
directed to be promulgated under the Property Tax Code may be promulgated by the
authorized governmental agency without prior notice or hearing and shall become
effective when filed in accordance with the State Rules Act [Chapter 14, Article 4 NMSA
1978].

# B.

All regulations promulgated under the Property Tax Code shall be applied
prospectively only unless there is a statement in the regulation that it is to have
retroactive effect and a statement of the extent of any retroactive effect.