reglab/housing_qa huggingface dataset:
NM Stat § 7-33-8 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 33 - Natural Gas Processors Tax|Section 7-33-8 - Tax return; tax remittance; additional information.

A. Each processor shall submit a return monthly to the department in the form and manner required by the department showing for the month the total mmbtus of natural gas received by the processor at the inlet of the natural gas processing plant and the total mmbtus of natural gas deducted pursuant to the Natural Gas Processors Tax Act. All tax due or to be remitted by the processor shall accompany the return. B. The return required by this section shall be filed on or before the twenty-fifth day of the month after the calendar month for which the return is required. C. The department may require additional reports or information as necessary for the proper administration of the Natural Gas Processors Tax Act. History: 1953 Comp., § 72-23-8, enacted by Laws 1963, ch. 179, § 8; 1970, ch. 13, § 7; 1998, ch. 102, § 5. ANNOTATIONSThe 1998 amendment, effective January 1, 1999, substituted "return" for "report" in the section heading and rewrote the section to the extent that a detailed comparison is impracticable. "Interest owners" liable under former article. — Under the version of this article in effect prior to the 1998 amendment of 7-33-4 NMSA 1978, the "interest owner" of the natural gas was liable for the privilege tax on processing natural gas. Blackwood & Nichols Co. v. N.M. Taxation & Revenue Dep't, 1998-NMCA-113, 125 N.M. 576, 964 P.2d 137, cert. denied, 126 N.M. 107, 967 P.2d 447 (decided under prior law).
NM Stat § 7-33-9 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 33 - Natural Gas Processors Tax|Section 7-33-9 - Repealed.

ANNOTATIONSRepeals. — Laws 1985, ch. 65, § 46 repealed 7-33-9 NMSA 1978, as enacted by Laws 1963, ch. 179, § 9, relating to oil and gas manufacturers privilege tax fund, refunds and adjustments, effective July 1, 1985.
NM Stat § 7-33-10 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 33 - Natural Gas Processors Tax|Section 7-33-10 - Repealed.

ANNOTATIONSRepeals. — Laws 1985, ch. 65, § 46 repealed 7-33-10 NMSA 1978, as enacted by Laws 1963, ch. 179, § 10, relating to monthly report to department of finance and administration, transfer to state general fund, effective July 1, 1985.
NM Stat § 7-33-11 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 33 - Natural Gas Processors Tax|Section 7-33-11 - Repealed.

ANNOTATIONSRepeals. — Laws 1985, ch. 65, § 46 repealed 7-33-11 NMSA 1978, as enacted by Laws 1963, ch. 179, § 11, relating to tax paid erroneously, refund, effective July 1, 1985.
NM Stat § 7-33-12 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 33 - Natural Gas Processors Tax|Section 7-33-12 - Repealed.

ANNOTATIONSRepeals. — Laws 1985, ch. 65, § 46 repealed 7-33-12 NMSA 1978, as enacted by Laws 1963, ch. 179, § 12, relating to tax paid under protest, suit authorized, effective July 1, 1985.
NM Stat § 7-33-13 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 33 - Natural Gas Processors Tax|Section 7-33-13 - Repealed.

ANNOTATIONSRepeals. — Laws 1985, ch. 65, § 46 repealed 7-33-13 NMSA 1978, as enacted by Laws 1963, ch. 179, § 13, relating to interest and penalties, effective July 1, 1985.
NM Stat § 7-33-14 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 33 - Natural Gas Processors Tax|Section 7-33-14 - Repealed.

ANNOTATIONSRepeals. — Laws 1985, ch. 65, § 46 repealed 7-33-14 NMSA 1978, as enacted by Laws 1963, ch. 179, § 14, relating to subpoena power, misdemeanor, effective July 1, 1985.
NM Stat § 7-33-15 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 33 - Natural Gas Processors Tax|Section 7-33-15 - Repealed.

ANNOTATIONSRepeals. — Laws 1985, ch. 65, § 46 repealed 7-33-15 NMSA 1978, as enacted by Laws 1963, ch. 179, § 15, relating to refusal to make return, commission may assess, assessment binding on manufacturer, effective July 1, 1985.
NM Stat § 7-33-16 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 33 - Natural Gas Processors Tax|Section 7-33-16 - Repealed.

ANNOTATIONSRepeals. — Laws 1985, ch. 65, § 46 repealed 7-33-16 NMSA 1978, as enacted by Laws 1963, ch. 179, § 16, relating to restraining order, injunction, effective July 1, 1985.
NM Stat § 7-33-17 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 33 - Natural Gas Processors Tax|Section 7-33-17 - Repealed.

ANNOTATIONSRepeals. — Laws 1985, ch. 65, § 46 repealed 7-33-17 NMSA 1978, as enacted by Laws 1963, ch. 179, § 17, relating to personal debt, action in any district court, effective July 1, 1985.
NM Stat § 7-33-18 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 33 - Natural Gas Processors Tax|Section 7-33-18 - Repealed.

ANNOTATIONSRepeals. — Laws 1985, ch. 65, § 46 repealed 7-33-18 NMSA 1978, as enacted by Laws 1963, ch. 179, § 18, relating to lien against property, notice to be filed, notice to debtor, effective July 1, 1985.
NM Stat § 7-33-19 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 33 - Natural Gas Processors Tax|Section 7-33-19 - Repealed.

ANNOTATIONSRepeals. — Laws 1985, ch. 65, § 46 repealed 7-33-19 NMSA 1978, as enacted by Laws 1963, ch. 179, § 19, relating to sale of property to satisfy lien, effective July 1, 1985.
NM Stat § 7-33-20 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 33 - Natural Gas Processors Tax|Section 7-33-20 - Repealed.

ANNOTATIONSRepeals. — Laws 1985, ch. 65, § 46 repealed 7-33-20 NMSA 1978, as enacted by Laws 1963, ch. 179, § 20, relating to payment of taxes to release lien, effective July 1, 1985.
NM Stat § 7-33-21 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 33 - Natural Gas Processors Tax|Section 7-33-21 - Repealed.

ANNOTATIONSRepeals. — Laws 1985, ch. 65, § 46 repealed 7-33-21 NMSA 1978, as enacted by Laws 1963, ch. 179, § 21, relating to remedies cumulative, effective July 1, 1985.
NM Stat § 7-33-22 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 33 - Natural Gas Processors Tax|Section 7-33-22 - Repealed.

ANNOTATIONSRepeals. — Laws 1985, ch. 65, § 46 repealed 7-33-22 NMSA 1978, as enacted by Laws 1963, ch. 179, § 22, relating to limitation of action, effective July 1, 1985.
NM Stat § 7-34-1 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 34 - Oil and Gas Production Equipment Ad Valorem Tax|Section 7-34-1 - Short title.

Chapter 7, Article 34 NMSA 1978 may be cited as the "Oil and Gas Production Equipment Ad Valorem Tax Act". History: 1953 Comp., § 72-24-1, enacted by Laws 1969, ch. 119, § 1; 1985, ch. 65, § 43. ANNOTATIONSLaw reviews. — For article, "New Mexico's Effort at Rational Taxation of Hard-Minerals Extraction," see 10 Nat. Resources J. 415 (1970). For note, "Tribal Severance Taxes - Outside the Purview of the Commerce Clause," see 21 Nat. Resources J. 405 (1981).
NM Stat § 7-34-2 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 34 - Oil and Gas Production Equipment Ad Valorem Tax|Section 7-34-2 - Definitions.

As used in the Oil and Gas Production Equipment Ad Valorem Tax Act: A. "commission", "department" or "division" means the taxation and revenue department, the secretary of taxation and revenue or any employee of the department exercising authority lawfully delegated to that employee by the secretary; B. "person" means any individual, estate, trust, receiver, business trust, corporation, firm, copartnership, cooperative, joint venture, association or other group or combination acting as a unit; C. "operator" means any person engaged in the severance of products from a production unit; D. "product" means oil, natural gas or liquid hydrocarbon, individually or any combination thereof, carbon dioxide, helium or a non-hydrocarbon gas; E. "severance" means taking any product from the soil in any manner; F. "production unit" means a unit of property designated by the department from which products of common ownership are severed; G. "equipment" means wells and nonmobile equipment used at a production unit in connection with severance, treatment or storage of production unit products; H. "value" means the actual price received for products at the production unit as established under the Oil and Gas Ad Valorem Production Tax Act [Chapter 7, Article 32 NMSA 1978]; I. "assessed value" means the value against which tax rates are applied; and J. "tax" means the oil and gas production equipment ad valorem tax. History: 1953 Comp., § 72-24-2, enacted by Laws 1969, ch. 119, § 2; 1977, ch. 249, § 58; 1980, ch. 97, § 8; 1986, ch. 20, § 103; 2005, ch. 130, § 10. ANNOTATIONSThe 2005 amendment, effective July 1, 2005, in Subsection D, defined "product" to include helium or non-hydrocarbon gas; and in Subsection J, defined "tax" to mean the oil and gas production equipment ad valorem tax.
NM Stat § 7-34-3 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 34 - Oil and Gas Production Equipment Ad Valorem Tax|Section 7-34-3 - Method of determining assessed value.

A. Annually the commission shall compute the value of products of each production unit for the previous calendar year. B. The taxable value of equipment of each production unit is an amount equal to twenty-seven percent of the value of products of each production unit. C. The assessed value of equipment of each production unit shall be determined by applying the uniform assessment ratio to the taxable value of equipment of each production unit. History: 1953 Comp., § 72-24-3, enacted by Laws 1969, ch. 119, § 3; 1972, ch. 60, § 1. ANNOTATIONSCross references. — For meaning of "commission", see 7-34-2A NMSA 1978.
NM Stat § 7-34-4 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 34 - Oil and Gas Production Equipment Ad Valorem Tax|Section 7-34-4 - Ad valorem tax levied.

An ad valorem tax is levied on the assessed value of the equipment at each production unit. The tax shall be at the rate certified to the division by the department of finance and administration under the provisions of Section 7-37-7 NMSA 1978. History: 1953 Comp., § 72-24-4, enacted by Laws 1969, ch. 119, § 4; 1981, ch. 37, § 59. ANNOTATIONSCross references. — For meaning of "commission", see 7-34-2A NMSA 1978. Indian right to tax oil production not preempted by congress. — Although it granted to the states the right to tax the production of oil and gas on Indian reservations, congress did not preempt similar tribal taxation. Merrion v. Jicarilla Apache Tribe, 617 F.2d 537 (10th Cir. 1980), aff'd, 455 U.S. 130, 102 S. Ct. 894, 71 L. Ed. 2d 21 (1982).
NM Stat § 7-34-5 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 34 - Oil and Gas Production Equipment Ad Valorem Tax|Section 7-34-5 - Oil and gas production equipment ad valorem tax to be exclusive measure of ad valorem tax liability.

The tax levied by Section 7-34-4 NMSA 1978 shall be the full and exclusive measure of ad valorem tax liability for equipment used at a production unit for the calendar year 1969 and all subsequent years. Any other ad valorem tax on equipment used at a production unit is void. History: 1953 Comp., § 72-24-5, enacted by Laws 1969, ch. 119, § 5; 1985, ch. 65, § 44. ANNOTATIONSCross references. — For taxes being exclusive of any other ad valorem taxes, see 7-32-5 NMSA 1978.
NM Stat § 7-34-6 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 34 - Oil and Gas Production Equipment Ad Valorem Tax|Section 7-34-6 - Tax statement; tax due date.

Annually the commission shall compute the assessed value of equipment for each production unit and extend the applicable rates against the assessed value to determine the amount of tax due. The commission shall prepare a tax statement for each production unit showing the production unit identification, the taxing district in which it is located, calendar-year value, assessed value, district rates and the amount of tax due. The tax statement shall be sent to the operator on or before October 15th and payment shall be made to the commission on or before November 30. History: 1953 Comp., § 72-24-6, enacted by Laws 1969, ch. 119, § 6. ANNOTATIONSCross references. — For meaning of "commission", see 7-34-2A NMSA 1978.
NM Stat § 7-34-7 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 34 - Oil and Gas Production Equipment Ad Valorem Tax|Section 7-34-7 - Commission shall report to county; tax roll.

On or before December 30, the commission shall deliver a report to each county in which production units are located, identifying each production unit, the taxing district in which it is located, the value, assessed value, district rates and the amount of tax paid. History: 1953 Comp., § 72-24-7, enacted by Laws 1969, ch. 119, § 7. ANNOTATIONSCross references. — For meaning of "commission", see 7-34-2A NMSA 1978.
NM Stat § 7-34-8 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 34 - Oil and Gas Production Equipment Ad Valorem Tax|Section 7-34-8 - Repealed.

ANNOTATIONSRepeals. — Laws 1985, ch. 65, § 46 repealed 7-34-8 NMSA 1978, as enacted by Laws 1969, ch. 119, § 8, relating to the oil and gas accounting commission ad valorem equipment tax fund, effective July 1, 1985.
NM Stat § 7-34-9 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 34 - Oil and Gas Production Equipment Ad Valorem Tax|Section 7-34-9 - Monthly report to department of finance and administration; remittances to state and county treasurers; state and county treasurers may distribute funds.

A. By the last day of each month, the department shall prepare and certify a report to the secretary of finance and administration. The report shall be for the preceding month and shall show the amount of taxes distributed to the oil and gas equipment tax fund, the amount due the state and each taxing district imposing a tax and any other information required by the secretary of finance and administration. The secretary of finance and administration shall forthwith remit the appropriate amounts from the oil and gas equipment tax fund to the state treasurer and the county treasurers who shall make the appropriate distribution, except as provided in Subsection B of this section. B. If the board of county commissioners notifies the secretary of finance and administration that the county elects not to distribute the proceeds of the oil and gas ad valorem production equipment tax due the municipalities, community college districts and school districts in the county, the secretary of finance and administration shall pay amounts due directly to municipalities, community college districts and school districts within the county. History: 1953 Comp., § 72-24-9, enacted by Laws 1969, ch. 119, § 9; 1977, ch. 247, § 188; 1983, ch. 221, § 2; 1985, ch. 65, § 45; 1993, ch. 131, § 2. ANNOTATIONSCross references. — For the oil and gas equipment tax fund, see 7-1-6.22 NMSA 1978. The 1993 amendment, effective March 31, 1993, substituted "department" for "division" in Subsection A and inserted "community college districts" twice in Subsection B.
NM Stat § 7-34-10 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 34 - Oil and Gas Production Equipment Ad Valorem Tax|Section 7-34-10 - Repealed.

ANNOTATIONSRepeals. — Laws 1985, ch. 65, § 46 repealed 7-34-10 NMSA 1978, as enacted by Laws 1969, ch. 119, § 10, relating to tax paid erroneously, refund, effective July 1, 1985.
NM Stat § 7-34-11 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 34 - Oil and Gas Production Equipment Ad Valorem Tax|Section 7-34-11 - Repealed.

ANNOTATIONSRepeals. — Laws 1985, ch. 65, § 46 repealed 7-34-11 NMSA 1978, as enacted by Laws 1969, ch. 119, § 11, relating to tax payment under protest, suit authorized, effective July 1, 1985.
NM Stat § 7-34-12 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 34 - Oil and Gas Production Equipment Ad Valorem Tax|Section 7-34-12 - Repealed.

ANNOTATIONSRepeals. — Laws 1985, ch. 65, § 46 repealed 7-34-12 NMSA 1978, as enacted by Laws 1969, ch. 119, § 12, relating to interest and penalties, restraint from severing products, effective July 1, 1985.
NM Stat § 7-34-13 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 34 - Oil and Gas Production Equipment Ad Valorem Tax|Section 7-34-13 - Repealed.

ANNOTATIONSRepeals. — Laws 1985, ch. 65, § 46 repealed 7-34-13 NMSA 1978, as enacted by Laws 1969, ch. 119, § 13, relating to subpoena power, misdemeanor, fine, effective July 1, 1985.
NM Stat § 7-34-14 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 34 - Oil and Gas Production Equipment Ad Valorem Tax|Section 7-34-14 - Repealed.

ANNOTATIONSRepeals. — Laws 1985, ch. 65, § 46 repealed 7-34-14 NMSA 1978, as enacted by Laws 1969, ch. 119, § 14, relating to retraining order, injunction, effective July 1, 1985.
NM Stat § 7-34-15 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 34 - Oil and Gas Production Equipment Ad Valorem Tax|Section 7-34-15 - Repealed.

ANNOTATIONSRepeals. — Laws 1985, ch. 65, § 46 repealed 7-34-15 NMSA 1978, as enacted by Laws 1969, ch. 119, § 15, relating to personal debt, action in any district court, effective July 1, 1985.
NM Stat § 7-34-16 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 34 - Oil and Gas Production Equipment Ad Valorem Tax|Section 7-34-16 - Repealed.

ANNOTATIONSRepeals. — Laws 1985, ch. 65, § 46 repealed 7-34-16 NMSA 1978, as enacted by Laws 1969, ch. 119, § 16, relating to lien against property, notice to be filed, notice to debtor, effective July 1, 1985.
NM Stat § 7-34-17 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 34 - Oil and Gas Production Equipment Ad Valorem Tax|Section 7-34-17 - Repealed.

ANNOTATIONSRepeals. — Laws 1985, ch. 65, § 46 repealed 7-34-17 NMSA 1978, as enacted by Laws 1969, ch. 119, § 17, relating to sale of property to satisfy lien, effective July 1, 1985.
NM Stat § 7-34-18 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 34 - Oil and Gas Production Equipment Ad Valorem Tax|Section 7-34-18 - Repealed.

ANNOTATIONSRepeals. — Laws 1985, ch. 65, § 46 repealed 7-34-18 NMSA 1978, as enacted by Laws 1969, ch. 119, § 18, relating to payment of taxes to release lien, effective July 1, 1985.
NM Stat § 7-34-19 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 34 - Oil and Gas Production Equipment Ad Valorem Tax|Section 7-34-19 - Repealed.

ANNOTATIONSRepeals. — Laws 1985, ch. 65, § 46 repealed 7-34-19 NMSA 1978, as enacted by Laws 1969, ch. 119, § 19, relating to remedies cumulative, effective July 1, 1985.
NM Stat § 7-34-20 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 34 - Oil and Gas Production Equipment Ad Valorem Tax|Section 7-34-20 - Repealed.

ANNOTATIONSRepeals. — Laws 1985, ch. 65, § 46 repealed 7-34-20 NMSA 1978, as enacted by Laws 1969, ch. 119, § 20, relating to limitation of action, effective July 1, 1985.
NM Stat § 7-35-1 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 35 - Property Tax|Section 7-35-1 - Short title.

Articles 35 through 38 of Chapter 7 NMSA 1978 may be cited as the "Property Tax Code". History: 1953 Comp., § 72-28-1, enacted by Laws 1973, ch. 258, § 1; 1982, ch. 28, § 1. ANNOTATIONSCross references. — For constitutional provision as to equality in ad valorem taxation, see N.M. Const., art. VIII, § 1. For constitutional provision as to property tax limits and exceptions, see N.M. Const., art. VIII, § 2. For constitutional provision as to tax exempt property, see N.M. Const., art. VIII, § 3. For constitutional provision as to head of family and veteran exemptions, see N.M. Const., art. VIII, § 5. For constitutional provision as to assessment of lands, see N.M. Const., art. VIII, § 6. For constitutional provision as to disabled veteran exemptions, see N.M. Const., art. VIII, § 5. Construction of Property Tax Code. — The Property Tax Code, Articles 35 to 38 of Chapter 7 NMSA 1978, must be read and construed in its entirety. Brown v. Greig, 1987-NMCA-096, 106 N.M. 202, 740 P.2d 1186, cert. denied, 106 N.M. 174, 740 P.2d 1158. Law reviews. — For comment, "Coal Taxation in the Western States: The Need for a Regional Tax Policy," see 16 Nat. Resources J. 415 (1976). For comment, "Taxation of the Uranium Industry: An Economic Proposal," see 7 N.M.L. Rev. 69 (1976-77). Am. Jur. 2d, A.L.R. and C.J.S. references. — 71 Am. Jur. 2d State and Local Taxation §§ 24 to 27. 84 C.J.S. Taxation § 136 et seq.
NM Stat § 7-35-2.1 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 35 - Property Tax|Section 7-35-2.1 - Additional definition.

As used in the Property Tax Code, "costs" means the expenses incurred by the department in connection with collecting delinquent taxes. As applied to a particular property, "costs" may be, in the discretion of the department, either the sum of the expenses incurred specifically in connection with that property or the uniform charge applied to the class of delinquent properties of which the property is a member. History: Laws 1995, ch. 12, § 5.
NM Stat § 7-35-4 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 35 - Property Tax|Section 7-35-4 - Department to provide manuals and other materials.

The department shall prepare, issue and periodically revise valuation manuals, cost and valuation schedules, bulletins and annotated digests of property tax laws and regulations in handbook form for the use of its employees, the county assessors and their employees and other persons involved in the administration and collection of the property tax. The department shall make the foregoing materials available to members of the public and may charge a fee for the materials to offset the cost of physical preparation. Any amounts collected are appropriated to the department for its operation. History: 1953 Comp., § 72-28-7, enacted by Laws 1973, ch. 258, § 7.
NM Stat § 7-35-5 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 35 - Property Tax|Section 7-35-5 - Training programs; attendance by assessor.

A. The department shall conduct or sponsor special courses of instruction and in-service and intern training programs on the technical, legal and administrative aspects of property taxation. The department may cooperate with educational institutions and appropriate organizations interested in the property valuation or taxation field in the conduct or sponsorship of training programs. The department may reimburse the expenses incurred by assessors and employees of the state and its political subdivisions who attend training programs with the approval of the department. B. The department shall establish a training program for persons elected or appointed as county assessors who have not held office as a county assessor within the ten years prior to the beginning of the term for which the person was elected or from the date of appointment. The department shall require attendance and satisfactory completion of such a program by such persons elected or appointed after the effective date of this 1991 act. History: 1953 Comp., § 72-28-8, enacted by Laws 1973, ch. 258, § 8; 1991, ch. 166, § 2. ANNOTATIONSCross references. — For courses in property valuation and property tax administration, see 4-39-2 NMSA 1978. The 1991 amendment, effective June 14, 1991, added "Attendance by assessor" in the section heading; designated the existing language as Subsection A; and added Subsection B.
NM Stat § 7-35-8 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 35 - Property Tax|Section 7-35-8 - Authority for director to reduce amount required to be reimbursed to department by counties for services provided by department.

When any provision of the Property Tax Code requires a county to reimburse the department for the costs of services provided by the department, the director may reduce the amount required to be reimbursed to less than actual costs of the services. History: 1953 Comp., § 72-28-11, enacted by Laws 1973, ch. 258, § 11.
NM Stat § 7-35-9 (2021)
2021 New Mexico Statutes|Chapter 7 - Taxation|Article 35 - Property Tax|Section 7-35-9 - Repealed.

ANNOTATIONSRepeals. — Laws 1982, ch. 28, § 31, repealed 7-35-9 NMSA 1978, as enacted by Laws 1973, ch. 258, § 12, relating to the furnishing of annual reports by the property tax division of the taxation and revenue department, effective May 19, 1982.