New Mexico § 7-38-39 Protesting values; claim for refund

New Mexico Statutes

§ 7-38-39 — Protesting values; claim for refund

New Mexico § 7-38-39

Ch. 7Taxation

Art. 38Administration and Enforcement of Property Taxes

This text of New Mexico § 7-38-39 (Protesting values; claim for refund) is published on Counsel Stack Legal Research, covering New Mexico primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

N.M. Stat. Ann. § 7-38-39 (2026).

Text

After receiving his property tax bill and after making payment prior to the delinquency date of all property taxes due in accordance with the bill, a property owner may protest the value or classification determined for his property for property taxation purposes, the allocation of value of his property to a particular governmental unit, the application to his property of an administrative fee adopted pursuant to Section 7-38- 36.1 NMSA 1978 or a denial of a claim for an exemption by filing a claim for refund in the district court.

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After receiving his property tax bill and after making payment prior to the delinquency date of all property taxes due in accordance with the bill, a property owner may protest the value or classification determined for his property for property taxation purposes, the allocation of value of his property to a particular governmental unit, the application to his property of an administrative fee adopted pursuant to Section 7-38- 36.1 NMSA 1978 or a denial of a claim for an exemption by filing a claim for refund in the district court.