2011 New Mexico Statutes
Chapter 7: Taxation
Article 37: Imposition of Property Tax, 7-37-1 through 7-37-8
Section 7-37-1: Provisions for imposition of tax; applicability.
7-37-1. Provisions for imposition of tax; applicability.
The provisions of Chapter 7, Article 37 NMSA 1978 apply to and govern the imposition of the property tax. Except for Sections 7-37-7 and 7-37-7.1 NMSA 1978, the provisions of that article do not apply to:
A. impositions or levies of taxes on specific classes of property authorized by laws outside of the Property Tax Code [Articles 35 to 38 of Chapter 7 NMSA 1978]; and
B. special benefit assessments authorized by laws outside of the Property Tax Code.
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