Section 15. Cancellation Of Assessment

Pursuant to Section 7-1-17 NMSA 1978, a document denominated “Notice of Assessment of Taxes” is not effective until mailed or delivered to the taxpayer. At any time before this action occurs, an assessment document can be cancelled by the secretary or secretary's delegate. A cancellation is an accounting process and is not an abatement of an assessment as defined by Section 7-1-28 NMSA 1978. [7/19/67, 11/5/85, 8/15/90, 10/31/96; 3.1.6.15 NMAC - Rn & A, 3 NMAC 1.6.15, 1/15/01] 3.1.6.16 [Reserved]