NMSA 1978 Chapter 7 — Taxation
NMSA 1978, § 7-37-1
Provisions for imposition of tax; applicability
Official textnmonesource.comlast amended
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.
Amendment history
1953 Comp., § 72-30-1, enacted by Laws 1973, ch. 258, § 34; 1986, ch. 32, § 7.
Source: official source (NMSA chapter on nmonesource.com)
In this article (13 sections)
- 7-37-1 · Provisions for imposition of tax; applicability
- 7-37-2 · Imposition of the tax
- 7-37-3 · Tax ratio established
- 7-37-4 · Head-of-family exemption
- 7-37-5 · Veteran exemption
- 7-37-5.1 · Disabled veteran exemption
- 7-37-5.2 · Deleted
- 7-37-5.3 · Veterans' organization exemption
- 7-37-5.4 · 7-37-5.4
- 7-37-6 · 7-37-6
- 7-37-7 · Tax rates authorized; limitations
- 7-37-7.1 · Additional limitations on property tax rates
- 7-37-8 · School tax rates