{"id":6404,"date":"1999-09-16T11:12:37","date_gmt":"1999-09-16T17:12:37","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=6404"},"modified":"2026-04-11T13:35:51","modified_gmt":"2026-04-11T19:35:51","slug":"american-communication-services-of-alb-inc-and-acsi","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/1999\/09\/16\/american-communication-services-of-alb-inc-and-acsi\/","title":{"rendered":"American Communication Services of Alb., Inc. and ACSI"},"content":{"rendered":"[et_pb_section fb_built=&#8221;1&#8243; admin_label=&#8221;section&#8221; _builder_version=&#8221;3.22&#8243;][et_pb_row admin_label=&#8221;row&#8221; _builder_version=&#8221;3.25&#8243; background_size=&#8221;initial&#8221; background_position=&#8221;top_left&#8221; background_repeat=&#8221;repeat&#8221;][et_pb_column type=&#8221;4_4&#8243; _builder_version=&#8221;3.25&#8243; custom_padding=&#8221;|||&#8221; custom_padding__hover=&#8221;|||&#8221;][et_pb_text admin_label=&#8221;Text&#8221; _builder_version=&#8221;3.27.4&#8243; background_size=&#8221;initial&#8221; background_position=&#8221;top_left&#8221; background_repeat=&#8221;repeat&#8221;][\/et_pb_text][et_pb_text _builder_version=&#8221;4.7.0&#8243; _module_preset=&#8221;default&#8221; hover_enabled=&#8221;0&#8243; sticky_enabled=&#8221;0&#8243;]<div class=\"blogDateTitleContainer\">\n<div class=\"blogDateTitle\">09\/16\/1999<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"\/businesses\/wp-content\/uploads\/sites\/9\/2020\/11\/99-26__acsi-american_communication.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">99-26<\/a><\/p>\n<p>Taxpayers sought to have their NM telecommunications property revalued for tax year 1999 using the unit appraisal method of valuation. Taxpayers claimed the Department had an obligation to notify them of their right to elect between the cost valuation and unit appraisal methods of valuation and, had they been properly notified, they would have chosen the unit appraisal method. The responsibility for electing a valuation method is on the taxpayer, not the Department. Evidence provided by American indicated the taxpayer was aware of the election. ACSI failed to provide any evidence that it did not knowingly elect the cost valuation method when filing its 1999 rendition of value. Protest denied.<\/p>\n<\/div>\n[\/et_pb_text][et_pb_text _builder_version=&#8221;4.6.6&#8243; _module_preset=&#8221;default&#8221;]<p><a href=\"\/all-nm-taxes\/tax-decisions-orders\/\">Back to Tax Decisions &amp; Orders<\/a><\/p>\n[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section]","protected":false},"excerpt":{"rendered":"<p>09\/16\/1999 99-26 Taxpayers sought to have their NM telecommunications property revalued for tax year 1999 using the unit appraisal method of valuation. Taxpayers claimed the Department had an obligation to notify them of their right to elect between the cost valuation and unit appraisal methods of valuation and, had they been properly notified, they would [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"on","_et_pb_old_content":"<!-- wp:divi\/placeholder \/-->","_et_gb_content_width":"960","footnotes":""},"categories":[43],"tags":[],"class_list":["post-6404","post","type-post","status-publish","format-standard","hentry","category-tax-decisions-orders"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>American Communication Services of Alb., Inc. and ACSI : All NM Taxes<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/1999\/09\/16\/american-communication-services-of-alb-inc-and-acsi\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"American Communication Services of Alb., Inc. and ACSI : All NM Taxes\" \/>\n<meta property=\"og:description\" content=\"09\/16\/1999 99-26 Taxpayers sought to have their NM telecommunications property revalued for tax year 1999 using the unit appraisal method of valuation. 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