New Mexico Administrative Code › Title 22 - COURTS › Chapter 600 - ADMINISTRATIVE HEARINGS OFFICE › Part 3 - HEARINGS UNDER THE TAX ADMINISTRATION ACT › Section 22.600.3.16 - FILING METHODS AND MOTIONS

Current through Register Vol. 35, No. 13, July 16, 2024
A. All pleadings may be filed with the
				administrative hearings office through mail, facsimile, or electronic mail as
				specified in the relevant notice of hearing, with a copy of such pleading
				contemporaneously provided to the opposing party through the same method of
				service of the filing. The moving party should include an attestation, or
				equivalent statement or information, that they provided a copy of the pleading
				to the opposing party.
B. A filing
				by facsimile shall include a cover sheet indicating the name of the matter, the
				name of the individual submitting the filing, the number of pages contained in
				the transmission, and a telephone number to contact in the event there are any
				errors with the transmission.
C.
				Documents filed by email or other electronic means shall not be submitted in an
				editable format unless specifically requested by the hearing officer. Absent
				specific instructions to do so, pleadings, motions or other papers shall not be
				submitted directly to the assigned hearing officer.
D. All motions, except motions made on the
				record during the hearing or a continuance request made in a genuine unforeseen
				emergency circumstance (such as an unexpected accident, force majeure, or major
				medical emergency occurring in such close proximity to the date of the
				scheduled hearing that a written motion could not be completed), shall be in
				writing and shall state with particularity the grounds and the relief
				sought.
E. Before submission of any
				motion, request for relief, or request for continuance, the requesting party
				should make reasonable efforts to consult with the opposing party about that
				party's position on the motion unless the nature of the pleading is such that
				it can be reasonably assumed the opposing party would oppose the requested
				relief. The party shall state the position of the opposing party in the
				pleading.
F.A party moving to
				obtain an order compelling discovery shall explicitly confirm that the parties
				have made a good faith effort to resolve the issue prior to filing the motion
				to compel. A motion failing to explicitly confirm such effort may be summarily
				denied.
G. An unopposed motion may
				be accompanied by a stipulated order indicating approval by the parties,
				attorneys, or authorized representatives. Approval may be indicated by an
				original, photocopy, facsimile, or electronic signature of the individual
				providing approval, or by a statement indicating approval by other means such
				as by email. The hearing officer retains the authority to deny the relief
				requested in an unopposed or stipulated motion and may adopt, modify, or reject
				any stipulated order accompanying an unopposed motion.
H. Unless a different deadline applies under
				an applicable order of the assigned hearing officer, the opposing party has 14
				calendar days to file a written response to a pleading. If any deadline falls
				on a Saturday, Sunday, or state-recognized holiday, the deadline falls on the
				next business day. The assigned hearing officer may require a shorter response
				deadline, especially for time-sensitive or basic motions like continuance
				requests. Failure to file a response in opposition may be presumed to be
				consent to the relief sought, although the hearing officer is not required to
				make such a default ruling on the motion if the relief would be contrary to the
				hearing officer's view of the facts or law on the issues. The moving party
				shall file a notice that the matter is ripe for ruling upon receipt of the
				opposing party's response or in the event that the opposing party has not filed
				a timely response upon expiration of the response period.
I. Unless otherwise provided in a scheduling
				order, dispositive motions shall be filed no less than 75 days preceding a
				hearing on the merits of a protest and shall specify whether the moving party
				seeks to convert the scheduling hearing to a hearing on the motion. Dispositive
				motions shall be ruled upon no less than 30 days prior to a merits hearing. The
				chief hearing officer or the presiding hearing officer retains discretion,
				subject to objections from the parties, to continue or vacate a merits hearing
				pending a ruling on a dispositive motion if in the hearing officer's opinion,
				thorough consideration and preparation of a proper written ruling might cause
				the ruling to be rendered less than 30 days prior to a scheduled
				hearing.
J. A party attaching one
				or more exhibits to a pleading, motion, or other paper shall designate the
				exhibit in a manner to specifically associate it with the pleading, motion, or
				other paper which it is intended to accompany. An appropriate designation for
				an exhibit to a motion will include an abbreviation for the type of motion, and
				an identifying letter for TRD or a number for the taxpayer. For example only,
				an exhibit to a motion for summary judgment presented by a taxpayer may be
				designated as "Taxpayer MSJ #1". An exhibit to a response to the motion filed
				by TRD may be designated as "Dept. Resp. MSJ A".
K. Absent express permission of the assigned
				hearing officer with good cause shown, no pleading, including motions and
				attached memorandums of support, filed in a hearing involving the tax
				administration act or property tax code shall exceed 20 pages, not including
				the certificate of service, of double-spaced (except for block quotations),
				12-point font.