0001| HOUSE BILL 75
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0002| 43rd legislature - STATE OF NEW MEXICO - first session, 1997
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0003| INTRODUCED BY
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0004| PAULINE K. GUBBELS
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0005|
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0006|
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0007|
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0008| FOR THE REVENUE STABILIZATION AND TAX POLICY COMMITTEE
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0009|
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0010| AN ACT
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0011| RELATING TO TAXATION; CHANGING CERTAIN PROVISIONS OF THE
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0012| PROPERTY TAX CODE PERTAINING TO PROTESTS.
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0013|
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0014| BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF NEW MEXICO:
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0015| Section 1. Section 7-38-24 NMSA 1978 (being Laws 1973,
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0016| Chapter 258, Section 64, as amended) is amended to read:
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0017| "7-38-24. PROTESTING VALUES, CLASSIFICATION, ALLOCATION
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0018| OF VALUES AND DENIAL OF EXEMPTION DETERMINED BY THE COUNTY
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0019| ASSESSOR.--
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0020| A. A property owner may protest the value or
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0021| classification determined by the county assessor for his
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0022| property for property taxation purposes, the assessor's
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0023| allocation of value of his property to a particular
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0024| governmental unit or denial of a claim for an exemption by
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0025| filing a petition with the assessor. Filing a petition in
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0001| accordance with this section entitles the property owner to a
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0002| hearing on his protest.
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0003| B. Petitions shall:
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0004| (1) be filed with the county assessor [no
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later than] on or before:
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0006| (a) the later of April 1 of the
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0007| property tax year to which the notice applies or thirty days
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0008| after the mailing by the assessor of the notice of valuation if
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0009| the notice was mailed with the preceding year's tax bill in
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0010| accordance with Section 7-38-20 NMSA 1978; or
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0011| (b) in all other cases, thirty days
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0012| after the mailing by the assessor of the notice of valuation;
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0013| (2) state the property owner's name and
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0014| address and the description of the property;
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0015| (3) state why the property owner believes the
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0016| value, classification, [the] allocation of value or denial of
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0017| a claim of an exemption is incorrect and what he believes the
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0018| correct value, classification, allocation of value or exemption
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0019| to be; and
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0020| (4) state the value, classification,
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0021| allocation of value or exemption that is not in controversy.
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0022| C. Upon receipt of the petition, the county
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0023| assessor shall schedule a hearing before the county valuation
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0024| protests board and notify the property owner by certified mail
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0025| of the date, time and place that he may appear to support his
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0001| petition. The notice shall be mailed at least fifteen days
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0002| prior to the hearing date.
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0003| D. The assessor may provide for an informal
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0004| conference on the protest before the hearing."
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0005| Section 2. APPLICABILITY.--The provisions of this act
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0006| apply to the 1997 and subsequent property tax years.
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0007| State of New Mexico
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0008| House of Representatives
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0009|
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0010| FORTY-THIRD LEGISLATURE
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0011| FIRST SESSION, 1997
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0012|
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0013|
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0014| February 5, 1997
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0015|
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0016|
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0017| Mr. Speaker:
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0018|
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0019| Your TAXATION AND REVENUE COMMITTEE, to whom has
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0020| been referred
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0021|
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0022| HOUSE BILL 75
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0023|
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0024| has had it under consideration and reports same with
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0025| recommendation that it DO PASS.
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0001|
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0002| Respectfully submitted,
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0003|
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0004|
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0005|
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0006|
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0007|
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0008| Jerry W. Sandel, Chairman
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0009|
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0010|
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0011| Adopted Not Adopted
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0012|
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0013| (Chief Clerk) (Chief Clerk)
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0014|
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0015| Date
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0016|
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0017| The roll call vote was 10 For 0 Against
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0018| Yes: 10
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0019| Excused: Gonzales, Ryan, Sandoval
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0020| Absent: None
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0021|
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0022|
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0023| G:\BILLTEXT\BILLW_97\H0075 FORTY-THIRD LEGISLATURE
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0024| FIRST SESSION, 1997
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0025|
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0001|
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0002| March 17, 1997
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0003| Mr. President:
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0004|
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0005| Your PUBLIC AFFAIRS COMMITTEE, to whom has been
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0006| referred
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0007|
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0008| HOUSE BILL 75
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0009|
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0010| has had it under consideration and reports same with
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0011| recommendation that it DO PASS, and thence referred to the
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0012| WAYS & MEANS COMMITTEE.
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0013|
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0014| Respectfully submitted,
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0015|
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0016|
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0017|
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0018|
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0019|
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0020| __________________________________
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0021| Shannon Robinson, Chairman
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0022|
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0023|
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0024| Adopted_______________________ Not
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0025| Adopted_______________________
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0001| (Chief Clerk) (Chief Clerk)
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0002|
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0003|
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0004| Date ________________________
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0005|
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0006|
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0007|
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0008| The roll call vote was 5 For 0 Against
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0009| Yes: 5
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0010| No: 0
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0011| Excused: Vernon, Rodarte, Garcia, Ingle
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0012| Absent: None
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0013|
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0014|
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0015|
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0016|
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0017|
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0018| H0075PA1
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0019|
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0020|
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0021|
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0022|
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0023|
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0024| FORTY-THIRD LEGISLATURE
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0025| FIRST SESSION, 1997
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0001|
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0002|
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0003| March 19, 1997
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0004|
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0005| Mr. President:
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0006|
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0007| Your WAYS AND MEANS COMMITTEE, to whom has been
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0008| referred
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0009|
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0010| HOUSE BILL 75
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0011|
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0012| has had it under consideration and reports same with
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0013| recommendation that it DO PASS.
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0014|
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0015| Respectfully submitted,
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0016|
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0017|
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0018|
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0019|
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0020| __________________________________
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0021| Carlos R. Cisneros, Chairman
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0022|
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0023|
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0024|
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0025| Adopted_______________________ Not
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0001| Adopted_______________________
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0002| (Chief Clerk) (Chief Clerk)
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0003|
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0004|
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0005|
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0006| Date ________________________
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0007|
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0008|
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0009| The roll call vote was 8 For 0 Against
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0010| Yes: 8
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0011| No: 0
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0012| Excused: McSorley
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0013| Absent: None
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0014|
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0015|
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0016| H0075WM1
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