BILL ANALYSIS AND FISCAL IMPACT REPORT	Page 1 of  1

DATE:  March 8, 2001	Submitted by: TAXATION AND REVENUE DEPT.
	T. GLENN ELLINGTON, SECRETARY
BILL NUMBER: HB-627 as amended by House Judiciary Committee

SPONSOR:  Representative Miera

BILL SHORT TITLE: Amending the Property Tax Code to require county assessors and treasurers to be named as defendants in civil actions for refund of property taxes. 

DESCRIPTION: Current statutes allow property owners to protest assessed values, property classifications and similar issues when the property is valued by the county assessor by filing a protest with the county assessor or filing a claim for refund as a civil action in the district court for the county in which the valuation was determined. Statutes currently require taxpayers to name the county as the defendant when property is assessed by a county assessor. The proposed measure would require property owners to name county assessors and treasurers as defendants in these types of lawsuits when the county valued the property.
	The HJC amendment would require the county assessor and treasurer to be represented by counsel pursuant to provisions of Sections 36-1-18 (Duties of District Attorney) and 36-1-19 (Legal Representation; State; County) NMSA 1978.
  
EFFECTIVE DATE: Provisions of the proposal would apply to the 2001 and subsequent property tax years.

FISCAL IMPACT: No significant impacts would be imposed on state or local funding sources due to enactment of the proposed legislation.

ADMINISTRATIVE IMPACT: No significant administrative impacts on the Department would result from passage of the proposed measure.

TECHNICAL ISSUES: none