N.M. Stat. » Chapter 72 — Water Law
New Mexico Statutes

N.M. Stat. § 72-6-7 (2026)

Appeal

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The final ruling of the engineer on such hearing may be appealed by either the applicant or a protestant. Such appeal shall be governed by the provisions of Section 72-7-1 through Section 72-7-3 NMSA 1978.

History: 1953 Comp., § 75-40-7, enacted by Laws 1967, ch. 100, § 7.

ANNOTATIONS

Cross references. — For appeal de novo from decision, act or refusal to act of state executive officer or body in matters relating to water rights, see N.M. Const., art. XVI, § 5.

For the state engineer, see 72-2-1 NMSA 1978.

Am. Jur. 2d, A.L.R. and C.J.S. references. — 2 Am. Jur. 2d Administrative Law § 415 et seq. 94 C.J.S. Waters § 229.

Notes of Decisions
Cited in 4 cases, 1963–1976 · leading case: Kaiser Steel Corp. v. Prop. Appraisal Dep't, 490 P.2d 968 (N.M. Ct. App. 1971).
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Kaiser Steel Corp. v. Prop. Appraisal Dep't, 490 P.2d 968 (N.M. Ct. App. 1971). · cites it 10× “2) it is to determine “ * * * the market value of the average annual output of such productive mineral property, * * * ” Under § 72-6-7(10), N.M.S.A.1953 (Repl. Vol. 10, pt.”
Prop. Tax Dep't v. Molycorp, Inc., 555 P.2d 903 (N.M. 1976). “” § 72-6-7, N.M.S.A.1953 (1972 Interim Supp.”
Gerner v. State Tax Comm'n, 378 P.2d 619 (N.M. 1963). “In New Mexico, by virtue of § 72-6-7, N.M.S.A. 1953, any mineral value, whether held in fee or as severed minerals, may only be classified and valued by the State Tax Commission.”
Int'l Minerals & Chem. Corp. (IMC) v. Prop. Appraisal Dep't, 492 P.2d 1265 (N.M. Ct. App. 1971). “Pursuant to § 72-6-4(1) (c), the Department shall determine the “actual value” of mineral property as defined in § 72-6-7 and § 72-6-7.1. Under Article VIII, Section 1 of the State Constitution, the term “value” of tangible property means “reasonable cash market value” if there…”
N.M. Stat. § 72-6-7(10): 1 case
Kaiser Steel Corp. v. Prop. Appraisal Dep't, 490 P.2d 968 (N.M. Ct. App. 1971). “2) it is to determine “ * * * the market value of the average annual output of such productive mineral property, * * * ” Under § 72-6-7(10), N.M.S.A.1953 (Repl. Vol. 10, pt.”
N.M. Stat. § 72-6-7(6): 1 case
Kaiser Steel Corp. v. Prop. Appraisal Dep't, 490 P.2d 968 (N.M. Ct. App. 1971). “2) it is to determine “ * * * the market value of the average annual output of such productive mineral property, * * * ” Under § 72-6-7(10), N.M.S.A.1953 (Repl. Vol. 10, pt.”
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