N.M. Stat. § 7-38-28 : — TAXATIONADMINISTRATION AND ENFORCEMENT OF PROPERTY TAXES —38-28 - Appeals from orders of the hearing officer or county valuation protests boards

A. A property owner may appeal an order made by a hearing officer or a county valuation protests board by filing an appeal pursuant to the provisions of Section 39-3-1.1 NMSA 1978.

B. The director shall notify the appropriate county assessor of the decision and order of the district court and shall direct the assessor to take appropriate action to comply with the decision and order.

NMS § 7-38-28

1953 Comp., § 72-31-28, enacted by Laws 1973, ch. 258, § 68; 1982, ch. 28, § 15; 1990, ch. 22, § 3; 1998, ch. 55, § 19; 1999, ch. 265, § 19; 2015, ch. 73, § 22.

Amended by 2015, c. 73,s. 22, eff. 7/1/2015.