{"data":{"id":"us-nm/7-38-6","jurisdiction":"us-nm","citation":"7-38-6","heading":"Presumption of correctness.","body":"Values of property for property taxation purposes determined by the division or the county assessor are presumed to be correct. Determinations of tax rates, classification, allocations of net taxable values of property to governmental units and the computation and determination of property taxes made by the officer or agency responsible therefor under the Property Tax Code are presumed to be correct.","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":"8437d728aee9655eef975f1c17b25c8f1b143e00acd2dc8ef2c0a5c7f7370da9","source_id":"us-nm","stale":false,"prev":"us-nm/7-38-5","next":"us-nm/7-38-7"},"notice":"GroundRules: Original legal text. Not legal advice."}