2011 New Mexico Statutes
Chapter 4: Counties
Article 44: Salaries and Provisions Applicable to More Than One Office, 4-44-1 through 4-44-45
Section 4-44-1: Classification for salary purposes.

4-44-1. Classification for salary purposes.

A. For the purpose of fixing salaries of county officers, the several counties of the state, except "H" class counties, are hereby classified as follows:

(1) those having a final, full assessed valuation of over seventy-five million dollars ($75,000,000) and having a population of one hundred thousand persons or more as determined by the most current annual population data or estimate available from the United States census bureau, as class "A" counties;

(2) those having a final, full assessed valuation in excess of seventy-five million dollars ($75,000,000) with a population less than one hundred thousand persons as determined by the most current annual population data or estimate available from the United States census bureau, as class "B" counties;

(3) those having a final, full assessed valuation in excess of forty-five million dollars ($45,000,000) with a population less than one hundred thousand persons as determined by the most current annual population data or estimate available from the United States census bureau, as class "C" counties;

(4) those having a final, full assessed valuation of over fourteen million dollars ($14,000,000), as counties of the first class;

(5) those having a final, full assessed valuation of eight million two hundred fifty thousand dollars ($8,250,000) and under fourteen million dollars ($14,000,000), as counties of the second class;

(6) those having a final, full assessed valuation of six million five hundred thousand dollars ($6,500,000) and under eight million two hundred fifty thousand dollars ($8,250,000), as counties of the third class;

(7) those having a final, full assessed valuation of four million seven hundred fifty thousand dollars ($4,750,000) and under six million five hundred thousand dollars ($6,500,000), as counties of the fourth class; and

(8) those having a final, full assessed valuation of less than four million seven hundred fifty thousand dollars ($4,750,000), as counties of the fifth class.

B. The assessed valuation for each year shall be the full valuation as finally fixed for that year.