N.M. Admin. Code § 17.12.810.11

Current through Register Vol. 35, No. 23, December 10, 2024

Section 17.12.810.11 - PROTESTS BY TAXPAYER-ELECTORS

A. Rates proposed by a district will be subject to commission review upon the filing with the commission of a protest signed by twenty-five (25) of the taxpayer-electors of the district or five percent (5%) of the taxpayer-electors of the district, whichever is less. Protest petitions shall conform to the requirements of 17.12.810.12 NMAC and must be filed with the commission no later than thirty (30) days after the district files with the commission the schedule proposing new rates. For the purposes of 17.12.810 NMAC all protest petitions filed with the commission relating to the same district filing of proposed new rates shall be deemed a "protest."

B. NMPSC Rules 110.38 through 110.45 and NMPSC Rules 110.45 through 110.142 [now 17.1.2 NMAC] shall be applicable to proceedings commenced upon the filing of a protest under 17.12.810.11 NMAC except to the extent inconsistent with the provisions of 17.12.810 NMAC.

C. For purposes of 17.12.810 NMAC a taxpayer-elector is a person registered to vote in any precinct in the state, who:

(1) is a resident of the district;

(2) is a nonresident of the district who pays, or will be liable for paying, rates, tolls or charges set by the board of the district; or

(3) is a non resident of the district who either has paid or incurred a general tax liability on real property within the district in the twelve months immediately preceding the district's filing of its proposed rates or who is purchasing real property within the district under a real estate contract where a property tax has been paid or incurred on the real property in the twelve months immediately preceding the district's filing of its proposed rates.

N.M. Admin. Code § 17.12.810.11

6/30/88; 17.12.810.11 NMAC - Rn, NMPSC Rule 810.6 & A, 7-31-07