NMSA 1978, § 7-36-18 — Collection and publication of property valuation data

To promote uniformity and measure overall compliance by each county with the
Property Tax Code and department valuation regulations, orders, rulings, instructions,
schedules and other directives, the department shall prepare and publish annually
comprehensive sales-ratio studies comparing the values of property determined for
property taxation purposes by each county assessor with the values of the same
property as established by sales prices.