NMSA 1978, § 7-36-19 — 7-36-19

Valuation of major industrial and commercial properties;
specialists' services furnished to county assessor by department.
At the request of a county assessor, concurred in by the board of county
commissioners, the director may provide a county assessor with technical assistance
services in the valuation of major industrial or commercial properties subject to valuation
by the assessor. The director shall take into account the ability of the county assessor to
value the property with the resources at his disposal when deciding whether the
requested services should be furnished. The county shall reimburse the department for
the costs incurred in the valuation of the property.