boards. A property owner may appeal an order made by a county valuation protests board by filing an appeal pursuant to the provisions of Section 39-3-1.1 NMSA 1978. History: 1953 Comp., § 72-31-28, enacted by Laws 1973, ch. 258, § 68; 1978 Comp., § 7-38-28; 1982, ch. 28, § 15; 1990, ch. 22, § 3; 1998, ch. 55, § 19; 1999, ch. 265, § 19; 2015, ch. 73, § 22; 2023, ch. 36, § 8.