{"id":7009,"date":"2005-04-25T14:53:55","date_gmt":"2005-04-25T20:53:55","guid":{"rendered":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/?p=7009"},"modified":"2026-04-11T13:34:23","modified_gmt":"2026-04-11T19:34:23","slug":"navajo-refining-company-2","status":"publish","type":"post","link":"https:\/\/www.tax.newmexico.gov\/all-nm-taxes\/2005\/04\/25\/navajo-refining-company-2\/","title":{"rendered":"Navajo Refining Company"},"content":{"rendered":"<p>[et_pb_section fb_built=&#8221;1&#8243; _builder_version=&#8221;4.7.0&#8243; _module_preset=&#8221;default&#8221;][et_pb_row _builder_version=&#8221;4.7.0&#8243; _module_preset=&#8221;default&#8221;][et_pb_column _builder_version=&#8221;4.7.0&#8243; _module_preset=&#8221;default&#8221; type=&#8221;4_4&#8243;][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;]<\/p>\n<div class=\"blogDateTitleContainer\">\n<div class=\"blogDateTitle\">04\/25\/2005<\/div>\n<\/div>\n<div class=\"blogItem\">\n<p><a href=\"https:\/\/realfile.tax.newmexico.gov\/05-08__navajo_refining.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">05-08<\/a><\/p>\n<p>In May 2004, the Taxpayer protested the 2004 Notice of Valuation issued by the Department\u2019s Property Tax Division (PTD), asserting that PTD\u2019s disallowance of the Taxpayer\u2019s deduction for functional and economic obsolescence was arbitrary and capricious. \u00a0The Taxpayer\u2019s protest raised the following issues: \u00a0(1) whether the Hearing Officer\u2019s decision should be based on a record review of PTD\u2019s initial reasons for disallowing the Taxpayer\u2019s deduction or a de novo review of the evidence and argument presented at the administrative hearing; (2) whether PTD acted arbitrarily and capriciously in rejecting the Taxpayer\u2019s 2004 claim to an obsolescence deduction based on the same methodology accepted by PTD in prior tax years; and (3) whether Navajo met its statutory burden of establishing its claim to a deduction for functional obsolescence based on the split location of its Artesia\/Lovington refinery and a deduction for economic obsolescence based on the expenditures it incurred to comply with government regulations. \u00a0The Hearing Officer denied the protest, holding that: \u00a0(1) the standard of review was de novo; (2) the Taxpayer was not entitled to rely on the compromise methodology the Taxpayer and PTD had agreed to in settlement of a prior tax year; and (3) the methodology used by the Taxpayer did not meet accepted appraisal standards and did not meet the Taxpayer\u2019s burden of establishing its right to a deduction.<\/p>\n<\/div>\n<p>[\/et_pb_text][et_pb_text _builder_version=&#8221;4.6.6&#8243; _module_preset=&#8221;default&#8221;]<\/p>\n<p><a href=\"\/all-nm-taxes\/tax-decisions-orders\/\">Back to Tax Decisions &amp; Orders<\/a><\/p>\n<p>[\/et_pb_text][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>\n","protected":false},"excerpt":{"rendered":"<p>04\/25\/2005 05-08 In May 2004, the Taxpayer protested the 2004 Notice of Valuation issued by the Department\u2019s Property Tax Division (PTD), asserting that PTD\u2019s disallowance of the Taxpayer\u2019s deduction for functional and economic obsolescence was arbitrary and capricious. \u00a0The Taxpayer\u2019s protest raised the following issues: \u00a0(1) whether the Hearing Officer\u2019s decision should be based on [&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":"","_et_gb_content_width":"","footnotes":""},"categories":[43],"tags":[],"class_list":["post-7009","post","type-post","status-publish","format-standard","hentry","category-tax-decisions-orders"],"yoast_head":"<!-- This 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