2023 New Mexico Statutes › Chapter 7 - Taxation › Article 1B - Administrative Hearings Office › Section 7-1B-6 - Hearing officer code of conduct; independence.

A. The chief hearing officer shall:
(1) adopt and promulgate a hearing officer code of conduct; and
(2) annually, evaluate each hearing officer's performance for competency, efficiency and professional demeanor in accord with relevant legal standards and the hearing officer code of conduct, including through the use of a survey of practitioners who appear before the hearing officer.
B. The chief hearing officer shall ensure that each hearing officer has decisional independence; however, the chief hearing officer may:
(1) consult with a hearing officer about a genuine question of law; and
(2) review with a hearing officer any issue on appeal addressed by a court of this state.
C. The administrative hearings office shall:
(1) hear all tax protests pursuant to the provisions of the Tax Administration Act;
(2) hear property tax protests pursuant to the provisions of the Property Tax Code;
(3) hear all certificate-denial protests pursuant to the provisions of Section 13-1-22 NMSA 1978;
(4) conduct all adjudicatory hearings pursuant to the Motor Vehicle Code;
(5) conduct all driver's license revocation hearings pursuant to the provisions of the Implied Consent Act;
(6) make and preserve a complete record of all proceedings; and
(7) maintain confidentiality regarding taxpayer information as required by Section 7-1-8 NMSA 1978.
D. In hearings conducted in accordance with the Tax Administration Act, Section 13-1-22 NMSA 1978 and the Motor Vehicle Code:
(1) the Rules of Evidence do not apply. The hearing officer may require reasonable substantiation of statements or records tendered, the accuracy or truth of which is in reasonable doubt, to rule on the admissibility of evidence. A taxpayer or the taxation and revenue department may request a written ruling on a contested question of evidence in a matter in which the taxpayer has filed a written protest and for which that protest is pending. The administrative hearings office shall issue a copy of its written ruling to the department at the time the ruling is issued to the taxpayer;
(2) the Rules of Civil Procedure for the District Courts do not apply. The hearing officer shall conduct a hearing to allow the ample and fair presentation of complaints and defenses. The hearing officer shall hear arguments, permit discovery, entertain and dispose of motions, require written expositions of the case as the circumstances justify and render a decision in accordance with the law and the evidence presented and admitted. A taxpayer or the taxation and revenue department may request a written ruling on a contested question of procedure in a matter in which the taxpayer has filed a written protest and for which that protest is pending. The administrative hearings office shall issue a copy of its written ruling to the department at the time the ruling is issued to the taxpayer; and
(3) the hearing officer may administer oaths and issue subpoenas for the attendance of witnesses and the production of relevant books and papers, and for hearings conducted for a license suspension pursuant to Section 66-5-30 NMSA 1978, the hearing officer may require a reexamination of the licensee.
History:
Laws 2015, ch. 73, § 6; 2019, ch. 157, § 7.
ANNOTATIONS
Cross references.
— For the Rules of Evidence,
see
11-101 NMRA et seq.
For the Rules of Civil Procedure for the District Courts
see
1-001 NMRA et seq.
The 2019 amendment,
effective June 14, 2019, required the chief hearing officer to annually evaluate each hearing officer's performance, including through the use of a survey of practitioners; and in Subsection A, Paragraph A(2), deleted "periodically" and added "annually", and after "officer code of conduct", added "including through the use of a survey of practitioners who appear before the hearing officer".