2020 New Mexico Statutes
Chapter 4 - Counties
Article 39 - County Assessor
Section 4-39-6 - Assessors; removal proceedings against; secretary of taxation and revenue may cause to be instituted; district attorney; attorney general.

A. The secretary of taxation and revenue may, if grounds appear therefor, cause removal proceedings to be instituted against any assessor by the district attorney for the county for which the assessor was elected, or by the attorney general, in the manner provided by law for the institution and prosecution of removal proceedings against public officers by district attorneys.

B. The secretary of taxation and revenue shall cause removal proceedings to be instituted under Subsection A of this section against any assessor whose functions have been suspended under Section 7-35-6 NMSA 1978 when any suspension under that section continues without interruption for a period of more than sixty days.

C. Nothing in this section shall be construed to repeal or limit any provisions of law relating to the liability of assessors as such or as public officers to fine, imprisonment or removal from office for failure, refusal or neglect to discharge any duty imposed upon them by law, but shall be in addition to them.

History: 1953 Comp., § 15-38-7, enacted by Laws 1955, ch. 176, § 5; 1973, ch. 258, § 140; 1977, ch. 249, § 26; 1995, ch. 12, § 4.

Cross references. — For action against assessors for noncompliance with the Property Tax Code, see 7-35-6 NMSA 1978.

For removal of public officers, see 10-3-1 NMSA 1978 et seq.

The 1995 amendment, effective June 16, 1995, substituted "secretary of taxation and revenue" for "property tax division of the taxation and revenue department" in the section heading and for "director of the property tax division of the taxation and revenue department" in Subsections A and B, made a stylistic change in Subsection B, and added Subsection C.