After an owner has filed a written objection with the county clerk to any reassessment as provided in Section 4-55A-18 NMSA 1978 and the board has determined the reassessment, any owner of a tract or parcel of land that is reassessed may file a notice of appeal pursuant to the provisions of Section 39-3-1.1 NMSA 1978.
History: Laws 1980, ch. 91, § 31; 1998, ch. 55, § 17; 1999, ch. 265, § 17.
ANNOTATIONSCross references. — For appeal of final decisions by agencies to district court, see 39-3-1.1 NMSA 1978.
For procedures governing administrative appeals to the district court, see Rule 1-074 NMRA.
The 1999 amendment, effective July 1, 1999, substituted "Section 39-3-1.1" for "Section 12-8A-1".
The 1998 amendment, effective September 1, 1998, rewrote this section to the extent that a detailed comparison is impracticable.