Section 7-38-24 - Protesting values, classification, allocation of values and denial of exemption or limitation on increase in value determined by the county assessorA. A property owner may protest the value or classification determined by the county assessor for his property for property taxation purposes, the assessor's allocation of value of his property to a particular governmental unit or denial of a claim for an exemption or for a limitation on increase in value by filing a petition with the assessor. Filing a petition in accordance with this section entitles the property owner to a hearing on his protest. B. Petitions shall: (1) be filed with the county assessor on or before: (a) the later of April 1 of the property tax year to which the notice applies or thirty days after the mailing by the assessor of the notice of valuation if the notice was mailed with the preceding year's tax bill in accordance with Section 7-38-20 NMSA 1978; (b) thirty days after the mailing of a property tax bill on omitted property pursuant to Section 7-38-76 NMSA 1978; or (c) in all other cases, thirty days after the mailing by the assessor of the notice of valuation; (2) state the property owner's name and address and the description of the property; (3) state why the property owner believes the value, classification, allocation of value or denial of a claim of an exemption or of a limitation on increase in value is incorrect and what he believes the correct value, classification, allocation of value or exemption to be; and (4) state the value, classification, allocation of value or exemption that is not in controversy. C. Upon receipt of the petition, the county assessor shall schedule a hearing before the county valuation protests board and notify the property owner by certified mail of the date, time and place that he may appear to support his petition. The notice shall be mailed at least fifteen days prior to the hearing date. D. The county assessor may provide for an informal conference on the protest before the hearing. 1953 Comp., § 72-31-24, enacted by Laws 1973, ch. 258, § 64; 1974, ch. 92, § 12; 1981, ch. 37, § 73; 1997, ch. 130, § 1; 2001, ch. 24, § 2; 2003, ch. 95, § 1.