There is a newer version of the New Mexico Statutes
2011 New Mexico Statutes
Chapter 7: Taxation
Article 37: Imposition of Property Tax, 7-37-1 through 7-37-8
Section 7-37-2: Imposition of the tax.
NM Stat § 7-37-2 (1996 through 1st Sess 50th Legis) What's This?
7-37-2. Imposition of the tax.
A tax is imposed upon all property subject to valuation for property taxation purposes under Article 36 of Chapter 7 NMSA 1978. The tax shall be imposed at the rates authorized and in the manner and for the purposes specified in this article.
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