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Purpose: To hear any grounds whatsoever for protest of a County taxpayer’s property valuation assessment, including the grounds of allegedly unconstitutional discrimination in comparison with assessments of other properties.
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Authorization: NMSA 1978, Sec. 7-38-25.
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Composition: Three voting members, three alternates to serve as voting members in the absence of primary voting members. Two members/alternates are appointed by County Council - One member and one alternate are appointed by the NM Property Tax Division and serve as the Chair of the VPB.
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Membership requirements:
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One member and one alternate shall be a qualified elector of the county and appointed by the County Council.
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One member and one alternate shall be a qualified elector of the county with experience in valuation of property and appointed by the county council.
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The other member shall be a property appraisal officer employed by the NM Property Tax Division, assigned by the director and shall be the chairman of the board.
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Term: Two years, beginning June 26 and ending June 25.
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Meetings: In the past, the Los Alamos County VPB has met approximately once per year. The frequency of meetings depends on the number of valuation protests received by the Los Alamos County Assessor’s Office.
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Staff Liaison: Joaquin Valdez, Assessor’s Office 662-8359.
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For information on how to obtain records of meetings for this board please contact:
NM Property Tax Division
Appraisal Bureau
PO Box 25126
Santa Fe, NM 87504-5126
(505) 827-0885