us-nm/stat
NMSA 1978, § 7-38-9 — Description of property for property taxation purposes
A.
Property shall be described for property taxation purposes by a description
sufficiently adequate and accurate to identify it. Real property shall be described under
a uniform system of real property description in accordance with regulations of the
department. The department shall promulgate regulations establishing a uniform system
of real property description to be used by the department and all assessors. The system
shall include requirements for a comprehensive mapping or geographic information
system, the use of uniform property record documents and uniform coding of real
property descriptions.
B.
Real property that has been valued for property taxation purposes prior to the
effective date of the Property Tax Code by a description consisting of a mere reference
to the time and place of filing or recording in the office of the county clerk of any map or
other instrument describing the property with sufficient preciseness to permit its
identification shall be considered to have been sufficiently described for property
taxation purposes. All prior assessments, records and instruments maintained or issued
by property taxation officers which describe the property by such a reference are
validated and given the same force and effect as if a description of the property had
been used that would comply with this section.
Source: official text