If the department enters an order changing the property tax schedule pursuant to Subsection A of Section 7-38-79 NMSA 1978, the property owner may protest only pursuant to the claim for refund procedures provided in Sections 7-38-39 and 7-38-40 NMSA 1978.

[3/23/83, 12/29/94, 8/31/96; 3.6.7.88 NMAC - Rn & A, 3 NMAC 6.7.88, 4/30/01]

HISTORY 3.6.7 NMAC:

Pre-NMAC History: The material in this part was derived from that previously filed with the State Records Center:

PTD Rule No. 82, Regulations Pertaining to the Property Tax Code, filed 3/23/83.

TRD Rule No. PTC-95, Regulations Pertaining to the Property Tax Code, Sections 7-35-1 to 7-38-90 NMSA 1978, filed 12/29/94.

History of Repealed Material: [RESERVED]

NMAC History:

3 NMAC 6.7, Administrative Provisions, filed 8/19/96.

3.6.7 NMAC, Administrative Provisions, filed 4/17/01.