Valuation Protest Board
NMSA 7-38-25 1978
The Valuation Protest Board meets only during the Protest Cycle.
The Bernalillo County Valuation Protest Board shall hear and decide protests from persons protesting valuations of property for property taxation purposes made by County Assessors and protested under Section 7-38-25 NMSA 1978.
A. There is created in each county a “county valuation protests board”. Each board shall consist of three voting members. Three alternates shall also be appointed to serve as voting members in the absence of a voting member. Voting members and alternates shall be appointed as follows:
B. Members of the boar