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.

History: 1953 Comp., § 72-31-39, enacted by Laws 1973, ch. 258, § 79; 1981, ch. 37, § 77; 1983, ch. 203, § 1; 1983, ch. 215, § 2.

This section requires property that is subject to valuation; property constitutionally exempt from property taxes is not to be valued for property tax purposes. Lovelace Ctr. for Health Sciences v. Beach, 1980-NMCA-004, 93 N.M. 793, 606 P.2d 203.

Electric transmission equipment not real estate for tax purposes. — Electric transmission and distribution substation equipment, consisting of transformers, switches and circuit breakers, is not real estate for taxation purposes since it is readily portable and has very little, if any, annexation or adaptation. Southwestern Pub. Serv. Co. v. Chaves Cnty., 1973-NMSC-064, 85 N.M. 313, 512 P.2d 73.

Electric transmission lines, poles, line transformers, meters and such equipment frequently located on easements and public rights-of-way are not real estate for taxation purposes since they are changed or relocated frequently and are located on unowned land. Southwestern Pub. Serv. Co. v. Chaves Cnty., 1973-NMSC-064, 85 N.M. 313, 512 P.2d 73.

Steam production equipment as real estate for tax purposes. — Steam production equipment, consisting of turbines, boilers, pumps and fans, is real estate for taxation purposes since the utility company installed and maintained such equipment on special foundations and could not foresee moving it because of its huge size and weight and such equipment was the very heart of the company's business. Southwestern Pub. Serv. Co. v. Chaves Cnty., 1973-NMSC-064, 85 N.M. 313, 512 P.2d 73.

Am. Jur. 2d, A.L.R. and C.J.S. references. — 72 Am. Jur. 2d State and Local Taxation § 1082.

Recovery of tax paid on exempt property, 25 A.L.R.4th 186.

84 C.J.S. Taxation § 753 et seq.; 85 C.J.S. Taxation § 910 et seq.