As used in the Historic Building Improvements Act: A. 'county' means an H class county; B. 'governing body' means the board of county commissioners of a county; C. 'historic building improvements' means any repair or maintenance to the exterior or any renovation or other improvement necessary to meet life safety codes of a publicly owned building entered in the state register of cultural properties or the national register of historic places; and D. 'taxable value of property' means the 'net taxable value', as that term is defined in the Property Tax Code [Chapter 7, Articles 35 to 38 NMSA 1978], of property subject to taxation under the Property Tax Code. History: Laws 1993, ch. 52, § 2.
New Mexico Legal Code