A. Any person aggrieved by a decision of the board of appeals, any taxpayer or any officer, department, board or bureau of the political subdivision may file an appeal pursuant to the provisions of Section 39-3-1.1 NMSA 1978. B. Costs shall not be allowed against the board of appeals unless it appears to the court that it acted with gross negligence, in bad faith or with malice in making the decision appealed from. History: 1953 Comp., § 14-40-21, enacted by Laws 1965, ch. 300; 1998, ch. 55, § 13; 1999, ch. 265, § 13. ANNOTATIONSCross references. — For procedures governing administrative appeals to the district court, see Rule 1-074 NMRA. The 1999 amendment, effective July 1, 1999, substituted 'Section 39-3-1.1' for 'Section 12-8A-1' in Subsection A. The 1998 amendment, effective September 1, 1998, rewrote this section.
New Mexico Legal Code