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NMSA 1978 Chapter 7 — Taxation

NMSA 1978, § 7-38-19

Valuation records

Official textnmonesource.comlast amended

# A.

The county assessor shall maintain a record of the values determined for property taxation purposes on all property within the county subject to valuation under the Property Tax Code, whether the values are determined by the county assessor or the department.

# B.

The department shall maintain, in addition to the county assessors' records, a record of the values determined for property taxation purposes on all property subject to department valuation under the Property Tax Code.

# C.

Valuation records shall contain the information required by the Property Tax Code and regulations of the department.

# D.

Except as provided otherwise in Subsection E of this section, valuation records are public records.

# E.

Valuation records that contain information regarding the income, expenses other than depreciation, profits or losses associated with a specific property or a property owner or that contain diagrams or other depictions of the interior arrangement of buildings, alarm systems or electrical or plumbing systems are not public records and may be released only in accordance with Paragraphs (2) through (7) of Subsection A of Section 7-38-4 NMSA 1978.

Amendment history

1953 Comp., § 72-31-19, enacted by Laws 1973, ch. 258, § 59; 1982, ch. 28, § 12; 1991, ch. 166, § 8.

Source: official source (NMSA chapter on nmonesource.com)

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In this article (40 sections)
  1. 7-38-4 · Confidentiality of information
  2. 7-38-5 · Repealed
  3. 7-38-6 · Presumption of correctness
  4. 7-38-7 · Valuation date
  5. 7-38-7.1 · 7-38-7.1
  6. 7-38-8 · 7-38-8
  7. 7-38-8.1 · 7-38-8.1
  8. 7-38-9 · Description of property for property taxation purposes
  9. 7-38-10 · 7-38-10
  10. 7-38-11 · Property reported in the wrong county
  11. 7-38-12 · 7-38-12
  12. 7-38-12.1 · 7-38-12.1
  13. 7-38-12.2 · Penalties
  14. 7-38-13 · 7-38-13
  15. 7-38-14 · 7-38-14
  16. 7-38-15 · 7-38-15
  17. 7-38-16 · 7-38-16
  18. 7-38-17 · Claiming exemptions; requirements; penalties
  19. 7-38-17.1 · 7-38-17.1
  20. 7-38-18 · 7-38-18
  21. 7-38-19 · Valuation records
  22. 7-38-20 · 7-38-20
  23. 7-38-20.1 · 7-38-20.1
  24. 7-38-21 · Protests; county-assessed property; election of remedies
  25. 7-38-21.1 · Protests; state-assessed property; election of remedies
  26. 7-38-22 · 7-38-22
  27. 7-38-23 · 7-38-23
  28. 7-38-24 · 7-38-24
  29. 7-38-25 · 7-38-25
  30. 7-38-26 · Scheduling of protest hearings
  31. 7-38-27 · 7-38-27
  32. 7-38-28 · 7-38-28
  33. 7-38-28.1 · 7-38-28.1
  34. 7-38-29 · Retention of hearing records
  35. 7-38-30 · 7-38-30
  36. 7-38-31 · 7-38-31
  37. 7-38-32 · 7-38-32
  38. 7-38-33 · Department of finance and administration to set tax rates
  39. 7-38-34 · 7-38-34
  40. 7-38-35 · Preparation of property tax schedule by assessor
Full table of contents →