N.M. Admin. Code § 3.6.7.83
Current through Register Vol. 35, No. 21, November 5, 2024
The phrase "officers or employees of the state or any of its political subdivisions engaged in the administration of the property tax" includes, but is not limited to, members of county valuation protests boards, county commissioners, county assessors and their employees, county treasurers and their employees, the secretary, deputy secretary and assistant secretary of the taxation and revenue department, any member of the secretary's staff; and the director and employees of the division. The phrase does not include state legislators because they are not "engaged in the administration of the property tax" unless they are employed in another governmental capacity.
N.M. Admin. Code § 3.6.7.83