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the New Mexico Statutes
2011 New Mexico Statutes
Chapter 7: Taxation
Article 38: Administration and Enforcement of Property Taxes, 7-38-1 through 7-38-93
Section 7-38-87: Administrative regulations; promulgation; general provisions.
Universal Citation:
NM Stat § 7-38-87 (1996 through 1st Sess 50th Legis)
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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 [14-4-1 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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