{"data":{"id":"us-nm/7-38-39","jurisdiction":"us-nm","citation":"7-38-39","heading":"Protesting values; claim for refund.","body":"After receiving his property tax bill and after making payment prior to the delinquency date of all property taxes due in accordance with the bill, a property owner may protest the value or classification determined for his property for property taxation purposes, the allocation of value of his property to a particular governmental unit, the application to his property of an administrative fee adopted pursuant to Section 7-38-36.1 NMSA 1978 or a denial of a claim for an exemption by filing a claim for refund in the district court.","path":["Chapter 7 - Taxation","ARTICLE 38 Administration and Enforcement of Property Taxes"],"source_url":"https://nmonesource.com/nmos/nmsa-unanno/en/item/18507/index.do","current_through":"2026-07-01","vintage":"","retrieved_at":"2026-09-03T15:02:19Z","sha256":"9f18cc830639a69445438177d361e2c49a890e21fd03bcd5401e93863ec22116","source_id":"us-nm","stale":false,"prev":"us-nm/7-38-38.3","next":"us-nm/7-38-40"},"notice":"GroundRules: Original legal text. Not legal advice."}