3.6.3.8

DIRECTOR'S SUPERVISORY POWER OVER COUNTY ASSESSORS - DUTY TO EVALUATE PERFORMANCE AND PROVIDE TECHNICAL ASSISTANCE - PROPERTY VALUATION FUND CREATED

A. ANNUAL EVALUATION OF ASSESSORS: The division will conduct, during each calendar year, an evaluation of each county assessor's operations during that calendar year. The evaluation will include, but not be limited to, a review of the performance of the county assessor's functions on the basis of:

(1) The department's copy of the written report the assessor is required to submit to the board of county commissioners pursuant to Section 7-36-16 NMSA 1978;

(2) The assessor's and assessor's employees' possession of, compliance with, and knowledge of regulations, orders, rulings and instructions pertaining to the Property Tax Code, valuation manuals, and cost and valuation schedules;

(3) The assessor's compliance with the training requirement set forth in Subsection B of Section 7-35-5 NMSA 1978;

(4) The assessor's and assessor's employees' attendance at and participation in training programs on the technical, legal and administrative aspects of property taxation;

(5) The assessor's maintenance of current tax maps and property record cards;

(6) The assessor's allowance or disallowance of exemptions;

(7) A field review by one or more division employees of the operations of the assessor's office; and

(8) Any other information which may aid the division in evaluating the county assessor's operation.

B. APPROPRIATE TECHNICAL ASSISTANCE: The phrase “appropriate technical assistance” does not require department attorneys to represent county assessors at hearings.

C. REQUESTS FOR TECHNICAL ASSISTANCE: Requests by county assessors for technical assistance in the form of appraisal of property by department employees or mapping by department employees are required to be in writing.

[3/23/83, 12/29/94, 8/31/96; 3.6.3.8 NMAC - Rn & A, 3 NMAC 6.3.8, 4/30/01]