reglab/housing_qa huggingface dataset:
NM Stat § 7-38-16 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 38 - Administration and Enforcement of Property Taxes|Section 7-38-16 - Condemnation proceedings; duty of condemning authority to notify county assessor.

A. Upon the issuance of a court order making permanent an order of preliminary entry in any condemnation proceeding brought by any governmental authority in this state exercising the power of eminent domain, or upon the issuance of a final order of condemnation if no order allowing preliminary entry is issued, the condemning authority shall notify the county assessor of the county in which the land subject to condemnation is situated of: (1) the fact of the issuance of an order making permanent an order of preliminary entry or an order of final condemnation and the date of the order; (2) the description and ownership of the land subject to the order; and (3) the date that physical possession of the land was or will be assumed by the condemning authority under a preliminary entry order. B. Upon receipt of the notification required under Subsection A, the county assessor shall make appropriate changes in his valuation records to indicate as owner of the land for property taxation purposes the condemning authority as of the date of possession or the date of a final order of condemnation. If the land involved is subject to valuation for property taxation purposes by the department, the county assessor shall notify the department of the changes. C. This section does not authorize the proration of taxes for a tax year in which ownership changes as a result of condemnation proceedings, but a condemning authority may contract or stipulate with an owner of land subject to condemnation for the proration of the owner's tax liability. History: 1953 Comp., § 72-31-16, enacted by Laws 1973, ch. 258, § 56. ANNOTATIONSCross references. — For condemnation proceedings generally, see Chapter 42A NMSA 1978.
NM Stat § 7-38-18 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 38 - Administration and Enforcement of Property Taxes|Section 7-38-18 - Publication of notice of certain provisions relating to reporting property for valuation and claiming of exemptions.

A. Each county assessor shall have a notice published in a newspaper of general circulation within the county at least once a week during the first three full weeks in January of each tax year, which notice shall include a brief statement of the provisions of: (1) Section 7-38-8 NMSA 1978 relating to requirements for reporting property for valuation for property taxation purposes; (2) Section 7-38-8.1 NMSA 1978 relating to requirements for reporting exempt property; (3) Section 7-38-13 NMSA 1978 relating to filing statements of decrease in value of property; (4) Section 7-38-17 NMSA 1978 relating to requirements for claiming veteran, disabled veteran, head-of-family and other exemptions; (5) Section 7-38-17.1 NMSA 1978 relating to the requirements for declaring residential property and changes in use of property; and (6) Section 7-36-21.3 NMSA 1978 relating to requirements for claiming eligibility for the limitation on increases in valuation for property taxation purposes of a single-family dwelling owned and occupied by a person who is sixty-five years of age or older. B. The department shall develop and issue a uniform form of notice to be used by county assessors to fulfill the requirements of this section. History: 1953 Comp., § 72-31-18, enacted by Laws 1973, ch. 258, § 58; 1981, ch. 37, § 69; 1982, ch. 28, § 11; 2000, ch. 92, § 4; 2000, ch. 94, § 4; 2001, ch. 321, § 3. ANNOTATIONSThe 2001 amendment, effective April 5, 2001, deleted "requirements for reporting improvements to real property and to" preceding "filing statements" in Paragraph A(3); and added Paragraph A(6). Applicability. — Laws 2001, ch. 321, § 6 made the provisions of this act applicable to the 2001 property tax year and succeeding tax years. The 2000 amendment, effective March 7, 2000, in Subsection A(4), inserted "disabled veteran" and in Subsection B, substituted "department" for "division".
NM Stat § 7-38-19 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 38 - Administration and Enforcement of Property Taxes|Section 7-38-19 - Valuation records.

A. The county assessor shall maintain a record of the values determined for property taxation purposes on all property within the county subject to valuation under the Property Tax Code, whether the values are determined by the county assessor or the department. B. The department shall maintain, in addition to the county assessors' records, a record of the values determined for property taxation purposes on all property subject to department valuation under the Property Tax Code. C. Valuation records shall contain the information required by the Property Tax Code and regulations of the department. D. Except as provided otherwise in Subsection E of this section, valuation records are public records. E. Valuation records that contain information regarding the income, expenses other than depreciation, profits or losses associated with a specific property or a property owner or that contain diagrams or other depictions of the interior arrangement of buildings, alarm systems or electrical or plumbing systems are not public records and may be released only in accordance with Paragraphs (2) through (7) of Subsection A of Section 7-38-4 NMSA 1978. History: 1953 Comp., § 72-31-19, enacted by Laws 1973, ch. 258, § 59; 1982, ch. 28, § 12; 1991, ch. 166, § 8. ANNOTATIONSThe 1991 amendment, effective June 14, 1991, substituted "department" for "division" throughout the section; deleted "but shall not include the income, expenses other than depreciation, profits or losses associated with a specific property or property owner" at the end of Subsection C; added the exception at the beginning of Subsection D; and added Subsection E. Public access. — District court's decision ordering a county assessor to provide the taxpayer with the requested uniform property record cards, with any confidential information redacted, was affirmed. Gordon v. Sandoval Cnty. Assessor, 2001-NMCA-044, 130 N.M. 573, 28 P.3d 1114.
NM Stat § 7-38-20.1 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 38 - Administration and Enforcement of Property Taxes|Section 7-38-20.1 - Temporary provision; additional instructions to assessors and treasurers; special requirements for 2004 veteran exemption; newly eligible veterans.

A. A county assessor shall include with the notice of valuation distributed to property owners for the 2005 property tax year, a notice to taxpayers informing them that: (1) a taxpayer who is a veteran or the unmarried surviving spouse of a veteran who was not previously eligible for a veteran property tax exemption may be eligible for that exemption due to the change in Article 8, Section 5 of the constitution of New Mexico adopted in November 2004; and (2) a taxpayer who is eligible for the veteran tax exemption for the 2005 property tax year may also be eligible for the veteran tax exemption for the 2004 property tax year. B. The taxpayer shall obtain certification from the veterans' services department verifying that the veteran upon whose service the exemption is claimed is eligible for a tax exemption pursuant to Article 8, Section 5 of the constitution of New Mexico for the 2005 property tax year to present to the county assessor. The veterans' services department shall certify the date on which the veteran became honorably discharged from the armed forces of the United States. C. The county assessor shall determine from the date of discharge from the armed forces of the United States certified by the veterans' services department if the veteran would have been eligible to receive a tax exemption for the 2004 property tax year based on the veteran's date of discharge from the armed forces of the United States and the dates on which the taxpayer took title to the property. A veteran would be eligible if the veteran were discharged on a date prior to the thirtieth day following the date on which the county assessor mailed the notice of valuation in 2004 and had title to the property to which the veteran tax exemption is applied at that time. D. If a taxpayer, who became eligible for the veteran exemption due to the approval of the amendment to Article 8, Section 5 of the constitution of New Mexico, qualifies for the 2004 and 2005 veteran exemptions and has paid in full the taxpayer's property tax liability for the 2004 property tax year, for the 2005 property tax year only the county assessor shall combine the total of the veteran exemptions for those two property tax years and deduct the combined total from the taxable value of the taxpayer's property to obtain the net taxable value for the 2005 property tax year. History: Laws 2005, ch. 230, § 3. ANNOTATIONSEffective dates. — Laws 2005, ch. 230, § 5 made Laws 2005, ch. 230, § 3 effective April 6, 2005. Applicability. — Laws 2005, ch. 230, § 4 provided that Laws 2005, ch. 230, § 3 was applicable only to the veteran exemptions claimed in a timely manner in the 2005 property tax year.
NM Stat § 7-38-21 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 38 - Administration and Enforcement of Property Taxes|Section 7-38-21 - Protests; election of remedies.

A. A property owner may protest the value or classification determined for the property owner's property for property taxation purposes, the allocation of value of the property to a particular governmental unit or a denial of a claim for an exemption or for a limitation on increase in value either by: (1) filing, as provided in the Property Tax Code, a petition of protest with: (a) the administrative hearings office; or (b) the county assessor; or (2) filing a claim for refund after paying the property owner's taxes as provided in the Property Tax Code. B. The initiation of a protest under Paragraph (1) of Subsection A of this section is an election to pursue that remedy and is an unconditional and irrevocable waiver of the right to pursue the remedy provided in Paragraph (2) of Subsection A of this section. C. A property owner may also protest the application to the property owner's property of any administrative fee adopted pursuant to Section 7-38-36.1 NMSA 1978 by filing a claim for refund after paying the property owner's taxes as provided in the Property Tax Code. History: 1953 Comp., § 72-31-21, enacted by Laws 1973, ch. 258, § 61; 1981, ch. 37, § 71; 1983, ch. 215, § 1; 2001, ch. 24, § 1; 2015, ch. 73, § 19. ANNOTATIONSCross references. — For definition of "director," see 7-35-2 NMSA 1978. The 2015 amendment, effective July 1, 2015, provided for protests of property valuation to be filed with the administrative hearings office; in Subsection A, after "determined for", deleted "his" and added "the property owner's" and after "allocation of value of", deleted "his" and added "the"; in Subsection A, Paragraph (1), after "filing", added "as provided in the Property Tax Code"; in Subsection A, Paragraph (1)(a), after "the", deleted "director" and added "administrative hearings office"; in Subsection A, Paragraph (1)(b), after "county assessor", deleted "as provided in the Property Tax Code"; in Subsection A, Paragraph (2), after "paying", deleted "his" and added "the property owner's"; in Subsection B, after "provided", deleted "under" and added "in"; and in Subsection C, after "application to", deleted "his" and added "the property owner's", and after "paying", deleted "his" and added "the property owner's". The 2001 amendment, effective June 15, 2001, inserted "or for a limitation on increase in value" in Subsection A. Protest or refund. — The alternate methods of protesting the rejection of a tax exemption set out in Subsections A(1) and A(2) are separate and distinct. Where a museum files a protest with the county assessor under Subsection A(1) and then pays the disputed tax, in order to avoid interest and penalty assessments, the museum cannot later apply for a refund under Subsection A(2). Georgia O'Keeffe Museum v. County of Santa Fe, 2003-NMCA-003, 133 N.M. 297, 62 P.3d 754. Am. Jur. 2d, A.L.R. and C.J.S. references. — 72 Am. Jur. 2d State and Local Taxation §§ 795 to 816. 84 C.J.S. Taxation §§ 512 to 559.
NM Stat § 7-38-26 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 38 - Administration and Enforcement of Property Taxes|Section 7-38-26 - Scheduling of protest hearings.

Before scheduling a protest hearing, the county assessor shall notify the director and assure that the assigned property appraisal officer board member will be made available. The director may assign a property appraisal officer to act as a member of more than one county valuation protests board. He also may establish and publish schedules for hearings on protests in the various counties to make the most efficient use of assigned property appraisal officers and assure the expeditious determination of protests. History: 1953 Comp., § 72-31-26, enacted by Laws 1973, ch. 258, § 66.
NM Stat § 7-38-29 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 38 - Administration and Enforcement of Property Taxes|Section 7-38-29 - Retention of hearing records.

Untranscribed verbatim records of protest hearings shall be retained until after transcription, if transcription is required to support an appeal, or until the time for a protestant to appeal an order under Section 7-38-28 NMSA 1978 has expired and the protestant has not appealed. History: 1953 Comp., § 72-31-29, enacted by Laws 1973, ch. 258, § 69.
NM Stat § 7-38-30 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 38 - Administration and Enforcement of Property Taxes|Section 7-38-30 - Department to allocate and certify valuations to county assessors.

By June 1 of each year, the department shall certify to each county assessor the value determined by the department for property taxation purposes of all property allocated to governmental units within the county and subject to departmental valuation. In certifying values, the department shall indicate by appropriate notation all property valuations that are the subject of a pending protest and shall include in the notation a statement of the uncontroverted valuation in the pending protests. The certified values shall be entered by the county assessor in his valuation records. History: 1953 Comp., § 72-31-30, enacted by Laws 1973, ch. 258, § 70.
NM Stat § 7-38-31 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 38 - Administration and Enforcement of Property Taxes|Section 7-38-31 - County assessor to certify net taxable values to the department.

After receiving the values for property taxation purposes certified to him by the department, the county assessor shall determine the net taxable value for all property allocated to governmental units in the county and subject to valuation for property taxation purposes, whether valued by him or by the department. No later than June 15 of each year, the county assessor shall certify to the department the net taxable values for all property allocated to governmental units in the county and subject to property taxation. The net taxable values of property shall be certified according to governmental units within the county. The assessor's certification shall include a statement of all property valuations that are the subject of a pending protest, whether protested locally or to the department, and a statement of the uncontroverted valuation in the pending protests. History: 1953 Comp., § 72-31-31, enacted by Laws 1973, ch. 258, § 71.
NM Stat § 7-38-32 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 38 - Administration and Enforcement of Property Taxes|Section 7-38-32 - Department to prepare a compilation of net taxable values to be used for budget making and rate setting.

A. No later than June 30 of each year, the department shall prepare a compilation of all net taxable values certified to it by the county assessors and shall include in the compilation the information regarding protested values required to be furnished by the assessors to the department. The compilation shall be prepared in a form appropriate for use and shall be used for the purpose of making budgets. The compilation of net taxable values shall be sent immediately to the secretary of finance and administration. B. No later than August 1 of each year, the department shall prepare an amended compilation of net taxable values and send it immediately to the secretary of finance and administration. This amended compilation shall include final valuations resulting from completed protests and information on pending protests. It shall be used by the department of finance and administration in setting property tax rates. C. In the budget-making process for local units of government, including school districts, the net taxable values from the immediately preceding tax year may be considered for the purpose of estimating available revenue from the current tax year when the compilation of net taxable values certified under Subsection A is incomplete or indefinite due to pending protests. History: 1953 Comp., § 72-31-32, enacted by Laws 1973, ch. 258, § 72; 1977, ch. 247, § 190.
NM Stat § 7-38-33 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 38 - Administration and Enforcement of Property Taxes|Section 7-38-33 - Department of finance and administration to set tax rates.

A. No later than September 1 of each year, the secretary of finance and administration shall by written order set the property tax rates for the governmental units sharing in the tax in accordance with the Property Tax Code and the budget of each as approved by the department of finance and administration. B. A copy of the property tax rate-setting order shall be sent to each board of county commissioners, each county assessor and the department within five days of the date the order is made. C. Net taxable values from the immediately preceding tax year may be used by the department of finance and administration for the purpose of estimating current tax year revenue in connection with setting tax rates when final net taxable values for the current tax year are incomplete or indefinite due to pending protests. D. When a rate is set for a governmental unit that is imposing a newly authorized rate pursuant to Section 7-37-7 NMSA 1978 or a newly authorized or a reauthorized rate after an election in which the imposition of the tax was approved by the voters of the unit, the rate shall be at a level that will produce in the first year of imposition revenue no greater than that which would have been produced if the valuation of property subject to the imposition had been the valuation in the tax year in which the increased rate pursuant to Section 7-37-7 NMSA 1978 was authorized by the taxing district or the year in which the voters approved the imposition. History: 1953 Comp., § 72-31-33, enacted by Laws 1973, ch. 258, § 73; 1977, ch. 247, § 191; 1989, ch. 198, § 1. ANNOTATIONSThe 1989 amendment, effective June 16, 1989, added Subsection D. Law reviews. — For comment, "Coal Taxation in the Western States: The Need for a Regional Tax Policy," see 16 Nat. Resources J. 415 (1976).
NM Stat § 7-38-34 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 38 - Administration and Enforcement of Property Taxes|Section 7-38-34 - Board of county commissioners to order imposition of the tax.

Within five days of receipt of the property tax rate-setting order from the department of finance and administration, each board of county commissioners shall issue its written order imposing the tax at the rates set on the net taxable value of property allocated to the appropriate governmental units. A copy of this order shall be delivered immediately to the county assessor. History: 1953 Comp., § 72-31-34, enacted by Laws 1973, ch. 258, § 74.
NM Stat § 7-38-35 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 38 - Administration and Enforcement of Property Taxes|Section 7-38-35 - Preparation of property tax schedule by assessor.

A. After receipt of the rate-setting order and the order imposing the tax, but no later than October 1 of each tax year, the county assessor shall prepare a property tax schedule for all property subject to property taxation in the county. This schedule shall be in a form that shall be made available electronically and contain the information required by regulations of the department and shall contain at least the following information: (1) the description of the property taxed and, if the property is personal property, its location; (2) the property owner's name and address and the name and address of any person other than the owner to whom the tax bill is to be sent; (3) the classification of the property; (4) the value of the property determined for property taxation purposes; (5) the tax ratio; (6) the taxable value of the property; (7) the amount of any exemption allowed and a statement of the net taxable value of the property after deducting the exemption; (8) the allocations of net taxable value to the governmental units; (9) the tax rate in dollars per thousand of net taxable value for all taxes imposed on the property; (10) the amount of taxes due on the described property; and (11) the amount of any penalties and interest already imposed and due on the described property. B. The property tax schedule is a public record and a part of the valuation records. History: 1953 Comp., § 72-31-35, enacted by Laws 1973, ch. 258, § 75; 1974, ch. 92, § 13; 1975, ch. 8, § 1; 1977, ch. 211, § 1; 1981, ch. 37, § 75; 2007, ch. 343, § 1. ANNOTATIONSThe 2007 amendment, effective June 15, 2007, required that the property tax schedule be made available electronically.
NM Stat § 7-38-36 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 38 - Administration and Enforcement of Property Taxes|Section 7-38-36 - Preparation and mailing of property tax bills.

A. A copy of the property tax schedule prepared by the assessor shall be delivered to the county treasurer on October 1 of each tax year. B. Upon receipt of the property tax schedule, the county treasurer shall prepare and mail property tax bills to either the owner of the property or any person other than the owner to whom the tax bill is to be sent. Tax bills shall be mailed no later than November 1 of each tax year. The validity of the tax, the time at which the tax is payable or any subsequent proceeding instituted for the collection of the tax is not affected by the failure of a person to receive his tax bill. C. To obtain the maximum efficiency and coordination between their offices, a county treasurer and a county assessor may stipulate by written agreement that property tax bills be prepared or mailed, or both, by the county assessor. An agreement authorized under this subsection shall include provisions for the allocation of costs of the functions delegated to the county assessor and must be approved by the board of county commissioners. History: 1953 Comp., § 72-31-36, enacted by Laws 1973, ch. 258, § 76; 1977, ch. 211, § 2. ANNOTATIONSAm. Jur. 2d, A.L.R. and C.J.S. references. — 72 Am. Jur. 2d State and Local Taxation §§ 782 to 787. 84 C.J.S. Taxation §§ 607, 608.