2006 New Mexico Statutes - Section 7-38-87 — Administrative regulations; promulgation; general provisions.
7-38-87. Administrative regulations; promulgation; general provisions.
A. Except for regulations promulgated by the department, regulations authorized or directed to be promulgated under the Property Tax Code [Articles 35 to 38 of Chapter 7 NMSA 1978] may be promulgated by the authorized governmental agency without prior notice or hearing and shall become effective when filed in accordance with the State Rules Act [Chapter 14, Article 4 NMSA 1978].
B. All regulations promulgated under the Property Tax Code shall be applied prospectively only unless there is a statement in the regulation that it is to have retroactive effect and a statement of the extent of any retroactive effect.
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