NMSA 1978, § 7-38-34 — 7-38-34

Board of county commissioners to order imposition of the
tax.
Within five days of receipt of the property tax rate-setting order from the department
of finance and administration, each board of county commissioners shall issue its
written order imposing the tax at the rates set on the net taxable value of property
allocated to the appropriate governmental units. A copy of this order shall be delivered
immediately to the county assessor.