There is a newer version of the New Mexico Statutes
2009 New Mexico Statutes
Chapter 73 - Special Districts.
Article 11 - Irrigation Districts Cooperating with United States Under Reclamation Laws; Fiscal Affairs; Local Improvements and Special Powers
Section 73-11-36 - General tax laws applicable.
73-11-36. [General tax laws applicable.]
The revenue laws of this state for the assessment, levying and collection of taxes on real estate for county purposes except as herein modified, shall be applicable for the purposes of this act, including the enforcement of penalties and forfeiture for delinquent taxes.
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