New Mexico Statutes

§ 7-1-25 — Appeals from hearing officer’s decision and order

New Mexico·Ch. 7 Taxation·Art. 1 Administration
A.If the protestant or secretary is dissatisfied with the decision and order of the hearing officer, the party may appeal to the court of appeals for further relief, but only to the same extent and upon the same theory as was asserted in the hearing before the hearing officer. All such appeals shall be upon the record made at the hearing and shall not be de novo. All such appeals to the court of appeals shall be taken within thirty days of the date of mailing or delivery of the written decision and order of the hearing officer to the protestant, and, if not so taken, the decision and order are conclusive.
B.The procedure for perfecting an appeal under this section to the court of appeals shall be as provided by the Rules of Appellate Procedure.
C.Upon appeal, the court shall set aside a

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Legislative History

1953 Comp., § 72-13-39, enacted by Laws 1965, ch. 248, § 27; 1966, ch. 30, §

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