Section 37. Appeal Of County Valuation Protests Board Decision

A protestant who wishes to file an appeal of a decision of the county valuation protests board must do so within the time prescribed by Section 39-3-1.1 NMSA 1978 by filing a notice of appeal with the district court for the county in which the hearing was held, pursuant to Sections 7-38-28 and 39-3-1.1 NMSA 1978 and Rule 1-074 NMRA 1999. The county assessor will be named as appellee. [12/29/94, 8/31/96, 10/29/99; 3.6.7.37 NMAC - Rn & A, 3 NMAC 6.7.37, 4/30/01] 3.6.7.38 [RESERVED.] [3.6.7.38 NMAC - Rn, 3 NMAC 6.7.38, 4/30/01] 3.6.7.39 [RESERVED.] [3.6.7.39 NMAC - Rn, 3 NMAC 6.7.39, 4/30/01] 3.6.7.40 [RESERVED.] [3.6.7.40 NMAC - Rn, 3 NMAC 6.7.40, 4/30/01] 3.6.7.41 [RESERVED.] [3.6.7.41 NMAC - Rn, 3 NMAC 6.7.41, 4/30/01] 3.6.7.42 [RESERVED.] [3.6.7.42 NMAC - Rn, 3 NMAC 6.7.42, 4/30/01] 3.6.7.43 [RESERVED.] [3.6.7.43 NMAC - Rn, 3 NMAC 6.7.43, 4/30/01] 3.6.7.44 PREPARATION OF PROPERTY TAX SCHEDULE BY ASSESSOR A. REQUIRED FORM AND INFORMATION AS TO PROPERTY TAX SCHEDULE: The tax schedule must be on a standard preprinted form, prepared and paid for by the county assessor and must be in a form prescribed by the director. Information required to be contained in the schedule is limited to the information required by the prescribed form. Any form other than the standard form prescribed by the director may be used only after submitting the proposed form in writing to the director and receiving written approval from the director for the use of the proposed form. B. ABSTRACT OF INFORMATION CONTAINED IN THE PROPERTY TAX SCHEDULE: (1) On or before October 1 of each year, the county assessor shall prepare and submit to the department and to the county treasurer an abstract of the information contained in the property tax schedules as to the property in the county subject to property taxation under the Property Tax Code, including property valued by the department BSTRACT OF INFORMATION CONTAINED IN THE PROPERTY TAX SCHEDULE: (1) On or before October 1 of each year, the county assessor shall prepare and submit to the department and to the county treasurer an abstract of the information contained in the property tax schedules as to the property in the county subject to property taxation under the Property Tax Code, including property valued by the department. The abstract shall include information showing for each county the valuation of the different kinds of property, taxable values of property, exemptions allowed against the taxable values and net taxable values of property. (2) Specific information as to the breakdown of kinds of property to be listed and exemption information required shall be provided by instruction and directive of the director, pursuant to Section 9-11-6.2 NMSA 1978. [3/23/83, 12/29/94, 8/31/96; 3.6.7.44 NMAC - Rn & A, 3 NMAC 6.7.44, 4/30/01] 3.6.7.45 [RESERVED.] [3.6.7.45 NMAC - Rn, 3 NMAC 6.7.45, 4/30/01] 3.6.7.46 CONTENTS OF PROPERTY TAX BILL A. REQUIRED FORM AND INFORMATION AS TO PROPERTY TAX BILL: The tax bill must on a standard preprinted form, prepared and paid for by the county treasurer and in form and content prescribed by the director. Any form other than the standard form prescribed by the director will be used only after submitting the form in writing to the director and receiving written approval from the director for the use of such form and method. 3.6.7 NMAC 15 B. NOTICE OF SECOND HALF INSTALLMENT: Treasurers may send a reminder notice with respect to the second installment of tax but they are not required to do so. If such a reminder notice is sent, it shall not be labeled or indicated as a “tax bill”. [3/23/83, 12/29/94, 8/31/96; 3.6.7.46 NMAC - Rn, 3 NMAC 6.7.46, 4/30/01] 3.6.7.47 [RESERVED.] [3.6.7.47 NMAC - Rn, 3 NMAC 6.7.47, 4/30/01] 3.6.7.48 [RESERVED.] [3.6.7.48 NMAC - Rn, 3 NMAC 6.7.48, 4/30/01] 3.6.7.49 CLAIMS FOR REFUND - CIVIL ACTION A second installment of tax but they are not required to do so. If such a reminder notice is sent, it shall not be labeled or indicated as a “tax bill”. [3/23/83, 12/29/94, 8/31/96; 3.6.7.46 NMAC - Rn, 3 NMAC 6.7.46, 4/30/01] 3.6.7.47 [RESERVED.] [3.6.7.47 NMAC - Rn, 3 NMAC 6.7.47, 4/30/01] 3.6.7.48 [RESERVED.] [3.6.7.48 NMAC - Rn, 3 NMAC 6.7.48, 4/30/01] 3.6.7.49 CLAIMS FOR REFUND - CIVIL ACTION A. PROTEST IS WAIVER OF RIGHT TO CLAIM FOR REFUND: The initiation of a protest under Section 7-38-22 or 7-38-24 NMSA 1978 constitutes an unconditional and irrevocable waiver of the right to claim for refund under Section 7-38-40 NMSA 1978. B. COUNTY TREASURER OR ASSESSOR REQUIRED TO FORWARD TO DEPARTMENT COPIES OF CLAIM FOR REFUND PETITIONS OR COMPLAINTS SERVED ON THEM: When a claim for refund petition or complaint is served on either a county assessor or county treasurer, the county assessor or county treasurer is required to immediately forward a copy of that petition or complaint to the director. C. PAYMENT OF TAX REQURIED. Payment of the tax due is required to initiate a claim for refund. Because the property owner may elect to pay the tax in installments, payment of all installments due by the time the claim for refund is filed is sufficient to permit the property owner to submit a claim for refund. To preserve the claim for refund with respect to any installments due after the claim for refund was submitted but before a decision is rendered, payment of the installment must be made. The county treasurer must place in the “property tax suspense fund” the portion of any property taxes paid to the county treasurer but not admitted to be due and subject to a claim for refund. If the claim for refund does not admit that any portion of an installment of tax due in the future is due, then the portion of the installment, when paid, must be placed in the “property tax suspense fund” . The county treasurer must place in the “property tax suspense fund” the portion of any property taxes paid to the county treasurer but not admitted to be due and subject to a claim for refund. If the claim for refund does not admit that any portion of an installment of tax due in the future is due, then the portion of the installment, when paid, must be placed in the “property tax suspense fund”. [3/23/83, 12/29/94, 8/31/96; 3.6.7.49 NMAC - Rn & A, 3 NMAC 6.7.49, 4/30/01, A, 6/29/01] 3.6.7.50 [RESERVED.] [3.6.7.50 NMAC - Rn, 3 NMAC 6.7.50, 4/30/01] 3.6.7.51 [RESERVED.] [3.6.7.51 NMAC - Rn, 3 NMAC 6.7.51, 4/30/01] 3.6.7.52 [RESERVED.] [3.6.7.52 NMAC - Rn, 3 NMAC 6.7.52, 4/30/01] 3.6.7.53 PERSONAL PROPERTY - JEOPARDY ASSESSMENTS A. JEOPARDY ASSESSMENT: Section 7-38-44 NMSA 1978 authorizes the secretary or the county assessor to issue a notice of valuation and a property tax bill simultaneously and immediately proceed to collect, by means of demand warrant pursuant to Section 7-38-54 NMSA 1978 the tax due at any time that the valuation authority has reasonable cause to believe that personal property subject to valuation by the valuation authority for property taxation purposes in a tax year will be removed from the state before the taxes for that year are due and that the removal of the property will jeopardize collection of the tax. Personal property seized pursuant to demand warrant cannot be sold until after the notice requirements of Section 7-38-57 NMSA 1978 are fulfilled. B. VALUATION DATE FOR JEOPARDY ASSESSMENT PURPOSES: Section 7-38-7 NMSA 1978 fixes January 1 of each year as the date which determines the condition or status of the taxability of all property subject to valuation for property taxation purposes, except livestock which is to be valued as of the date and in the manner prescribed under Section 7-36-21 NMSA 1978. Therefore, no jeopardy assessment shall issue against property not in the state on January 1 of the tax year, except as to livestock. C ach year as the date which determines the condition or status of the taxability of all property subject to valuation for property taxation purposes, except livestock which is to be valued as of the date and in the manner prescribed under Section 7-36-21 NMSA 1978. Therefore, no jeopardy assessment shall issue against property not in the state on January 1 of the tax year, except as to livestock. C. CONTESTING A NOTICE OF VALUATION ISSUED PURSUANT TO A JEOPARDY ASSESSMENT: In order to contest the value determined for the property pursuant to Section 7-38-44 NMSA 1978, a property owner must pay the tax in the amount shown on the tax bill and file a claim for refund pursuant to Section 3.6.7 NMAC 16 7-38-40 NMSA 1978. Petitions of protest to a notice of valuation pursuant to Section 7-38-44 NMSA 1978 do not stay the delivery of the property tax bill or proceedings to collect the tax by demand warrant. Therefore, claim for refund is the only appropriate remedy to contest the value determined pursuant to that section. [3/23/83, 12/29/94, 8/31/96; 3.6.7.53 NMAC - Rn & A, 3 NMAC 6.7.53, 4/30/01] 3.6.7.54 [RESERVED.]