Statutes > New Mexico Statutes > Chapter 7 - Taxation. > Article 38 - Administration and Enforcement of Property Taxes, 7-38-1 through 7-38-93. > Section 7-38-29 - Retention of hearing records.

Section 7-38-29 - Retention of hearing records.

7-38-29. Retention of hearing records.

Untranscribed verbatim records of protest hearings shall be retained until after transcription, if transcription is required to support an appeal, or until the time for a protestant to appeal an order under Section 7-38-28 NMSA 1978 has expired and the protestant has not appealed.