NMSA 1978, § 7-32-13 — 7-32-13

Department shall prepare schedules and forward to
assessors and treasurers.
By the last day of each month, the department shall prepare and certify a schedule
to the respective counties in which production units are located. The schedules shall
reflect the accounting of the preceding month and shall list each production unit and by
production unit show the assessed value, taxing district, extension of tax levies, tax
payments and other information as the department deems appropriate. The schedules
shall be forwarded to the assessors and treasurers of the respective counties. Upon
receipt, an assessor shall accept them as the assessment of property as required in the
Oil and Gas Ad Valorem Production Tax Act and a county treasurer shall accept them
as the oil and gas ad valorem schedule for the county.