Section 30. Time Of Election Of Remedies

The election provided for in Section 7-38-21 NMSA 1978 is made when the taxpayer files a petition of protest or claim for refund. The taxpayer may not withdraw the protest, then pay the assessment and claim a refund. [3/23/83, 12/29/94, 8/31/96; 3.6.7.30 NMAC - Rn, 3 NMAC 6.7.30, 4/30/01] 3.6.7.31 PROTESTING VALUES, CLASSIFICATION, ALLOCATION OF VALUES AND DENIAL OF EXEMPTIONS DETERMINED BY THE DEPARTMENT A. FORM OF PETITION AND INFORMAL CONFERENCES: The form of petition for protesting values and other determinations, with modification to reference the department, and information concerning informal conferences found in Section 3.6.7.33 NMAC, are applicable with respect to protests to the department. B. POSTMARK DATE IS TIME OF FILING OF PROTEST: In determining the time at which a petition of protest mailed through the United States postal service is “filed with the department”, the postmark date shown on the envelope containing the petition shall constitute the date of filing. If the postmark is illegible, the date of mailing shall be presumed to be the date two business days prior to the date the petition is received by the department. The presumption may be rebutted by a preponderance of evidence showing another date of mailing. C. HEARING OFFICER CONDUCTS HEARING: The hearing provided for in Subsection C of Section 7-38-22 NMSA 1978 will be held before a hearing officer designated by the secretary designated for that purpose in accordance with Subsection A of Section 7-38-23 NMSA 1978. [3/23/83, 12/29/94, 8/31/96; 3.6.7.31 NMAC - Rn & A, 3 NMAC 6.7.31, 4/30/01] 3.6.7.32 PROTEST HEARINGS - VALUATION DETERMINED BY DEPARTMENT A. PROTEST HEARINGS - TAPE RECORDING: The requirement that a verbatim record be made of protest hearings before the secretary or a hearing officer designated by the secretary is met by recording the hearing with a tape or other recording device. This verbatim record shall be retained by the department until ninety (90) days after the decision and order is made. B

VALUATION DETERMINED BY DEPARTMENT A. PROTEST HEARINGS - TAPE RECORDING: The requirement that a verbatim record be made of protest hearings before the secretary or a hearing officer designated by the secretary is met by recording the hearing with a tape or other recording device. This verbatim record shall be retained by the department until ninety (90) days after the decision and order is made. B. PROTEST HEARINGS - WITHDRAWAL OF PROTEST - FAILURE TO APPEAR: If, at an informal conference pursuant to Subsection D of Section 7-38-22 NMSA 1978, or at any stage prior to final action by the secretary, a pending protest is fully resolved with no change resulting in the taxpayer's notice of valuation, the protesting taxpayer or the taxpayer's authorized representative must sign a written document, which may be provided by the department, stating that the taxpayer withdraws the protest and the hearing officer designated by the secretary shall vacate the hearing. Failure to sign a written document withdrawing a protest may result in a hearing of the protest. In the absence of a written withdrawal of protest and in the event that a taxpayer fails to appear at a scheduled hearing, the hearing officer may decide the protest against the taxpayer on the basis of the presumption under Section 7-38-6 NMSA 1978. C. PROTEST HEARINGS - PROCEDURES: The procedures for hearings before the county valuation protests boards found in Section 7-38-27 NMSA 1978 and Section 3.6.7.36 NMAC are to be followed in protest hearings before the hearing officer designated by the secretary. [3/23/83, 12/29/94, 8/31/96; 3.6.7.32 NMAC - Rn & A, 3 NMAC 6.7.32, 4/30/01] 3.6.7.33 PROTESTING VALUES, CLASSIFICATION, ALLOCATION OF VALUES AND DENIAL OF EXEMPTIONS DETERMINED BY THE COUNTY ASSESSOR A

fore the county valuation protests boards found in Section 7-38-27 NMSA 1978 and Section 3.6.7.36 NMAC are to be followed in protest hearings before the hearing officer designated by the secretary. [3/23/83, 12/29/94, 8/31/96; 3.6.7.32 NMAC - Rn & A, 3 NMAC 6.7.32, 4/30/01] 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. _________________________________________________________________________________________ 3.6.7 NMAC 10 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

. . . . . . . . . . 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

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. [3/23/83, 12/29/94, 8/31/96; 3.6.7.33 NMAC - Rn, 3 NMAC 6.7.33, 4/30/01] 3.6.7.34 COUNTY VALUATION PROTESTS BOARDS A. BUDGET ITEM FOR EXPENSES INCURRED IN CONNECTION WITH PROTEST HEARINGS: The department prepares and submits to the legislature, as part of its annual budget, a budget item for the reimbursement of board members, and all other actual and direct expenses incurred in connection with protest hearings. The department may require county assessors to provide information concerning their estimates of the 3.6.7 NMAC 11 number of protests in their counties and other information which will aid the department in preparing this budget item. B. LEGAL FEES NOT AUTOMATICALLY INCLUDED IN “ALL OTHER ACTUAL AND DIRECT EXPENSES INCURRED IN CONNECTION WITH PROTEST HEARINGS”: The phrase “all other actual and direct expenses incurred in connection with protest hearings” does not include any expenses for lawyers hired by the board or by board members, unless such expenses have been approved in writing by the director prior to their having been incurred. [3/23/83, 12/29/94, 8/31/96; 3.6.7.34 NMAC - Rn, 3 NMAC 6.7.34, 4/30/01] 3.6.7.35 [RESERVED.] [3.6.7.35 NMAC - Rn, 3 NMAC 6.7.35, 4/30/01] 3.6.7.36 PROTEST HEARINGS - VALUATION DETERMINED BY COUNTY ASSESSOR A

ings” does not include any expenses for lawyers hired by the board or by board members, unless such expenses have been approved in writing by the director prior to their having been incurred. [3/23/83, 12/29/94, 8/31/96; 3.6.7.34 NMAC - Rn, 3 NMAC 6.7.34, 4/30/01] 3.6.7.35 [RESERVED.] [3.6.7.35 NMAC - Rn, 3 NMAC 6.7.35, 4/30/01] 3.6.7.36 PROTEST HEARINGS - VALUATION DETERMINED BY COUNTY ASSESSOR A. PROTEST HEARINGS - WITHDRAWAL OF PROTEST - FAILURE TO APPEAR: If, at an informal conference pursuant to Subsection D of Section 7-38-24 NMSA 1978 or at any other stage prior to final action by the board, a pending protest is fully resolved with no change resulting the taxpayer's notice of valuation, the protesting taxpayer or the taxpayer's authorized representative must sign a written document, which may be provided by the assessor, stating that the taxpayer withdraws the protest. The county assessor is to notify the county valuation protests board immediately so that the board may vacate the hearing. Failure to sign the written document withdrawing a protest may result in a hearing of the protest by the board. In the absence of a written withdrawal of protest and in the event that a taxpayer fails to appear at a scheduled hearing before the board, the board may decide the protest against the taxpayer on the basis of the presumption under Section 7-38-6 NMSA 1978. B. PROTEST HEARINGS - DISCOVERY - CONSEQUENCES OF FAILURE TO ALLOW DISCOVERY: (1) The protestant has the right to discover relevant and material evidence in the possession of the assessor prior to the protest hearing

taxpayer fails to appear at a scheduled hearing before the board, the board may decide the protest against the taxpayer on the basis of the presumption under Section 7-38-6 NMSA 1978. B. PROTEST HEARINGS - DISCOVERY - CONSEQUENCES OF FAILURE TO ALLOW DISCOVERY: (1) The protestant has the right to discover relevant and material evidence in the possession of the assessor prior to the protest hearing. If the assessor refuses to permit discovery, the county valuation protests board, for the purpose of resolving issues and disposing of the proceeding without undue delay despite the refusal, may take such action in regard to the refusal as is just, including but not limited to, the following: (a) infer that the admission, testimony, documents or other evidence sought by discovery would have been adverse to the position of the county assessor; (b) rule that, for the purposes of the proceeding, the matter or matters concerning which the evidence was sought be taken as established against the position of the county assessor; (c) rule that the county assessor may not introduce into evidence or otherwise rely, in support of any claim or defense, upon testimony by such party, officer or agent or upon the documents or other evidence discovery of which has been denied; or (d) rule that the county assessor may not be heard to object to introduction and use of secondary evidence to show what the withheld admission, testimony, documents or other evidence would have shown. (2) Any such action may be taken by written or oral order issued in the course of the proceeding or by inclusion in the decision of the board. It is the duty of the parties to seek and of the board to grant such of the foregoing means of relief or other appropriate relief. C. PROTEST HEARINGS - STIPULATIONS OF FACTS SUBMITTED TO THE COUNTY VALUATION PROTESTS BOARD: (1) This format may be used by assessors and protestants in preparing stipulations to be submitted to the county valuation protests board. The format may be varied to meet particular circumstances

parties to seek and of the board to grant such of the foregoing means of relief or other appropriate relief. C. PROTEST HEARINGS - STIPULATIONS OF FACTS SUBMITTED TO THE COUNTY VALUATION PROTESTS BOARD: (1) This format may be used by assessors and protestants in preparing stipulations to be submitted to the county valuation protests board. The format may be varied to meet particular circumstances. Statements should be made in separate numbered paragraphs. (a) Statement of material facts concerning the protestant: (i) Name of protestant (ii) Location of property and description of property (iii) Code number (iv) Valuation set by assessor (v) Principal use of the property (vi) Amount of valuation not in controversy (this usually will be the amount the property owner contends is the value of the property). (b) Protest information in accordance with Section 7-38-24 NMSA 1978: 3.6.7 NMAC 12 (i) Date notice of valuation was mailed (ii) Date petition was filed (copy of petition may be attached) (iii) Why the protestant believes the valuation is incorrect and what he believes the correct valuation to be (c) Statement of facts supporting what the protestant believes to be the correct valuation (documents may be attached). (d) Statement of facts supporting the valuation placed on the property by the assessor (documents may be attached). (e) Relevant correspondence regarding the controversy. (f) Statement of any additional material facts relating to the controversy. (2) The format of the stipulation may be as shown in the following example: BEFORE THE HILL COUNTY VALUATION PROTESTS BOARD In the matter of Smith, Inc., Petition No. 8612 STIPULATION OF FACTS Smith, Inc. (hereinafter called “property owner”) by and through its attorney, Richard Doe, hereby stipulates and agrees with Mr

y. (f) Statement of any additional material facts relating to the controversy. (2) The format of the stipulation may be as shown in the following example: BEFORE THE HILL COUNTY VALUATION PROTESTS BOARD In the matter of Smith, Inc., Petition No. 8612 STIPULATION OF FACTS Smith, Inc. (hereinafter called “property owner”) by and through its attorney, Richard Doe, hereby stipulates and agrees with Mr. John Doe, Hill County assessor (hereinafter called “assessor”), that the facts and statements set forth below shall be treated as having been conclusively established by competent evidence and further agrees to waive the hearing provided for in Section 7-38-27 NMSA 1978 and let this stipulation constitute the full record of the facts before the Hill County valuation protests board. 1. Property owner owns property in Hill County (insert description of property), code no.________. The assessor placed a value, for property taxation purposes, on the property of $111,000 improvements and $111,000 land. 2. The property is used to house the property owner's clothing plant. The value for property taxation purposes of $5,000 for improvements and $50,000 for land is not in controversy because the property owner admits this value. 3. The notice of valuation was mailed by the assessor January 15, 1975 and the petition protesting the valuation was filed with the county assessor on February 15, 1975. A copy of the petition is attached and marked Exhibit “A”. 4. The property owner believes the value for property taxation purposes is incorrect and believes the correct value for property taxation purposes to be $5,000 improvements and $50,000 land. In support of this contention, the property owner presents the following facts which are agreed to by the assessor: (list supporting facts). 5. The assessor presents the following facts in support of the taxable value the assessor has placed on the property: (list supporting facts)

s incorrect and believes the correct value for property taxation purposes to be $5,000 improvements and $50,000 land. In support of this contention, the property owner presents the following facts which are agreed to by the assessor: (list supporting facts). 5. The assessor presents the following facts in support of the taxable value the assessor has placed on the property: (list supporting facts). ______________________________ _______________________________ county assessor property owner date__________ date__________ D. PROTEST HEARINGS - SPECIAL ACCOMMODATIONS - ADVANCE DISSEMINATION OF PETITION: (1) Any special accommodations or arrangements required under the American with Disabilities Act shall also be determined and made in advance of the hearing. (2) The petition filed with the county assessor shall be made available to the board members in advance of the hearing. E. PROTEST HEARINGS - CONDUCT OF HEARING: (1) The county valuation protests board has the duty to conduct fair and impartial hearings, to take all action necessary to avoid delay in the proceedings and to maintain order in the hearings. (2) Hearings shall be recorded on audio or video tape unless the board directs recording by stenographic, mechanical or other means. (3) It is suggested that the hearing be so ordered that the protestant first makes an opening statement and then the county assessor makes an opening statement or reserves it for the conclusion of the protestant's presentation. The protestant presents evidence through testimony of witnesses and the introduction of documents. Then the assessor presents evidence in the same manner. The board may allow each party a closing statement. F. PROTEST HEARINGS - PRELIMINARY MATTERS: (1) At the beginning of the hearing, the protestant, the protestant's representative or representatives, if any, all other persons present, the property and the amount of valuation in controversy shall be identified. The petition of the protestant filed with the county assessor shall be entered into the record

ard may allow each party a closing statement. F. PROTEST HEARINGS - PRELIMINARY MATTERS: (1) At the beginning of the hearing, the protestant, the protestant's representative or representatives, if any, all other persons present, the property and the amount of valuation in controversy shall be identified. The petition of the protestant filed with the county assessor shall be entered into the record. 3.6.7 NMAC 13 (2) The county valuation protests board will confirm that any special accommodations or arrangements required under the Americans with Disabilities Act have been made. (3) The board shall inform the protestant of the following. (a) Other than the rules related to discovery, neither the technical rules of evidence nor the Rules of Civil Procedure for the District Courts apply to the board's proceedings. (b) The legal presumption is in favor of the valuation placed on the property by the county assessor and the protestant has the burden of presenting evidence to overcome this presumption. (c) All testimony will be taken under oath. (d) The protestant will have an opportunity to present oral testimony, either the protestant's own or through witnesses, and that anyone testifying on the protestant's behalf is subject to cross-examination by the county assessor or the assessor's representative and that anyone testifying for the county assessor is also subject to cross-examination by the protestant or the protestant's representative. The protestant may call the county assessor or the assessor's employees as witnesses and examine them. (e) The protestant will have the opportunity to offer into evidence whatever documents the protestant believes necessary. The protestant must have in hand all such documents but copies may be submitted instead of originals. (f) Documents introduced into evidence before the board may be retained by the board. (g) A written order deciding the protest will be made within thirty days of the date on which the hearing is concluded

the opportunity to offer into evidence whatever documents the protestant believes necessary. The protestant must have in hand all such documents but copies may be submitted instead of originals. (f) Documents introduced into evidence before the board may be retained by the board. (g) A written order deciding the protest will be made within thirty days of the date on which the hearing is concluded. This time limit may not be extended except by agreement of the board and the protestant. (h) The protestant has the right to appeal the written decision and order of the board in accordance with the Rules of Appellate Procedure. Because the appeal is on the record made at the hearing, all evidence supporting all theories and positions of the protestant must be presented at the hearing. (i) If the protestant appeals the decision of the board, the protestant must pay the costs of preparing the record. G. PROTEST HEARINGS - WITNESSES: (1) All witnesses must be sworn. They may be sworn by any member of the board or any person assisting the board. All witnesses either party intends to have testify may be sworn in at one time. A form of oath which may be used is: “Do you solemnly swear or affirm that the evidence which you are about to give in the proceedings before this board shall be the truth, and this you do under penalties of perjury?” (2) All witnesses may be cross-examined by the adverse party. H. PROTEST HEARINGS - EVIDENCE: (1) Relevant and material evidence shall be admitted. Irrelevant, immaterial, unreliable or unduly repetitious evidence may be excluded. Immaterial or irrelevant parts of an admissible document shall be segregated and excluded insofar as practicable. The county valuation protests board shall consider all evidence admitted. board members may use their knowledge and experience to evaluate evidence admitted. (2) If the protestant and the county assessor have arrived at a stipulation of facts, either party may present the written stipulation to the board

evant parts of an admissible document shall be segregated and excluded insofar as practicable. The county valuation protests board shall consider all evidence admitted. board members may use their knowledge and experience to evaluate evidence admitted. (2) If the protestant and the county assessor have arrived at a stipulation of facts, either party may present the written stipulation to the board. The stipulation shall be signed by both parties or their representatives. The stipulation may present all or a portion of the facts. If all the facts are not agreed to in the stipulation, then either party can establish additional facts at the hearing. If all the facts are stipulated, the board shall note for the record that a stipulation was received, receive oral argument regarding the protest, if any there be, and then take the protest under advisement. The stipulation then is the record of the hearing. (3) Parties objecting to evidence shall timely and briefly state the grounds relied upon. Rulings of the board on all objections shall appear on the record or in the board's order. Any excluded exhibits, adequately marked for identification, shall be retained in the record so as to be available for consideration by any reviewing authority. (4) Formal exception to an adverse ruling is not required. (5) When an objection to a question propounded to a witness is made, the board shall note the objection in the record and allow the testimony. In its discretion, the board shall give appropriate weight to the disputed testimony. I. PROTEST HEARINGS - DECISION OF BOARD: The county valuation protests board may announce orally its decision immediately after all the evidence is presented or may take the matter under advisement. An oral decision of the board is not binding and may not be appealed. All final decisions of the board must be made by written order. Unless extended by agreement of the board and the protestant, the written order deciding the protest shall be made within thirty days after the date of the hearing.