NMSA 1978, § 7-35-4 — Department to provide manuals and other materials

The department shall prepare, issue and periodically revise valuation manuals, cost
and valuation schedules, bulletins and annotated digests of property tax laws and
regulations in handbook form for the use of its employees, the county assessors and
their employees and other persons involved in the administration and collection of the
property tax. The department shall make the foregoing materials available to members
of the public and may charge a fee for the materials to offset the cost of physical
preparation. Any amounts collected are appropriated to the department for its operation.