N.M. Admin. Code § 3.6.7.33

Current through Register Vol. 35, No. 21, November 5, 2024

Section 3.6.7.33 - PROTESTING VALUES, CLASSIFICATION, ALLOCATION OF VALUES AND DENIAL OF EXEMPTIONS DETERMINED BY THE COUNTY ASSESSOR

A.FORM OF PETITION: The following is an acceptable form of petition for protesting values and other determinations by the county assessor:

To: _______________________ county assessor

Date: ______________________

I hereby state that my full name is ____________________________________________________________________________________________

my address is ____________________________________________________________________________________________

____________________________________________________________________________________________

and I am the owner of the following described property:

Property code no. _________________________________________________________________________________________

Legal description _________________________________________________________________________________________

I further state that the valuation and/or classification and/or denial of an exemption in regard to my property is incorrect because __________________________________________________________________________

________________________________________________________________________________________________________________________________________________________________________________________

_______________________________________________________________________________________________________________________________________________________________________________________.

I believe the correct classification of my property is: _____________________________________.

I believe the following exemption applies to the property: _________________________________.

I believe the total correct valuation of my property is: $__________________________________.

I further state that the following total amount of valuation: ______________________, is not in controversy because I agree with that valuation or portion of that valuation placed on my property.

I further state that I received a notice of valuation from the _______________ county assessor on the following date: _____________.

I state that I understand that the county assessor, upon receipt of this petition, is required to schedule a hearing before the county valuation protest board. I understand that I must provide evidence and/or have witnesses at the hearing. I (do) (do not) request that the ______________ county assessor provide for an informal conference with me after setting a hearing on the protest but before the date of the hearing.

Signature of the protestant

_____________________________

. . . . . . . . . . . . . . OR . . . . . . . . . . ..

I hereby withdraw my protest this date: ________, ______, ______

Month Day Year

Signature of Protestant

_____________________________

B.INFORMAL CONFERENCES:

(1) After a protest has been set for hearing, if a taxpayer requests or has requested an informal conference, the assessor may schedule and hold such a conference before the date of the hearing. If an informal conference has not been requested by the taxpayer and the assessor believes an informal conference prior to hearing would be useful, the assessor may schedule such a conference and require the presence of the taxpayer.

(2) An informal conference is off the record. Although the persons attending the conference may make memoranda of the discussion, statements made at the informal conference shall not be introduced by either party at a hearing or other proceeding. Any tapes or minutes of the conference are for the information and convenience of the parties only and shall have no evidentiary value in any later proceeding. The purpose of the informal conference is to discuss the facts and the legal positions of the assessor and the taxpayer, and it is to be in the nature of either settlement negotiations or a "prehearing (trial) conference" or both.

(3) Informal conferences may be held at the assessor's office or elsewhere as circumstances require. If, at an informal conference a pending protest is fully resolved with no reduction in the valuation shown on the protesting taxpayer's notice of valuation, the protesting taxpayer must sign a written document, which may be provided by the assessor, stating that the taxpayer withdraws the protest. The assessor is to notify the valuation protests board immediately so that the board may vacate the hearing. If the protest is resolved with the assessor agreeing that the taxpayer's notice of valuation is incorrect, then this settlement must be implemented by a written agreement between the assessor and the protesting taxpayer which contains an explanation of the settlement and must be signed by both the taxpayer and assessor.

N.M. Admin. Code § 3.6.7.33

3/23/83, 12/29/94, 8/31/96; 3.6.7.33 NMAC - Rn, 3 NMAC 6.7.33, 4/30/01