2006 New Mexico Statutes - Section 7-38-7 — Valuation date.
7-38-7. Valuation date.
All property subject to valuation for property taxation purposes shall be valued as of January 1 of each tax year, except that livestock shall be valued as of the date and in the manner prescribed under Section 7-36-21 NMSA 1978 and tangible personal property of construction contractors shall be valued as of the date and in the manner prescribed under Section 1 [ 7-38-7.1 NMSA 1978] of this act.
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