After an owner has filed a written objection with the county clerk to any reassessment as provided in Section 4-55A-18 N.M. Stat. Ann. 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 N.M. Stat. Ann..

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Terms Used In New Mexico Statutes 4-55A-31

  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.