There is a newer version of the New Mexico Statutes
2006 New Mexico Statutes - Section 3-64-5 — Expiration of exemption; action of assessor.
3-64-5. Expiration of exemption; action of assessor.
An exemption granted under Section 3-64-3 NMSA 1978 shall automatically terminate on the last day of the property tax year in which it expires pursuant to the exemption resolution or on the last day of the property tax year in which a new business facility ceases commercial operations, whichever occurs first.
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