NMSA 1978, § 7-37-1 — Provisions for imposition of tax; applicability

The provisions of Chapter 7, Article 37 NMSA 1978 apply to and govern the
imposition of the property tax. Except for Sections 7-37-7 and 7-37-7.1 NMSA 1978, the
provisions of that article do not apply to:

# A.

impositions or levies of taxes on specific classes of property authorized by laws
outside of the Property Tax Code; and

# B.

special benefit assessments authorized by laws outside of the Property Tax
Code.