The provisions of this article apply to and govern the determination of value of all property subject to valuation for property taxation purposes under the Property Tax Code. History: 1953 Comp., § 72-29-1, enacted by Laws 1973, ch. 258, § 13. ANNOTATIONSCross references. — For constitutional provision as to equality of 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 assessment of lands, see N.M. Const., art. VIII, § 6. Law reviews. — For comment, 'Ad Valorem Taxes - Omitted Property and Improvements - Assessments,' see 6 Nat. Resources J. 105 (1966). For comment, 'Coal Taxation in the Western States: The Need for a Regional Tax Policy,' see 16 Nat. Resources J. 415 (1976). For article, 'New Mexico Taxes: Taking Another Look,' see 32 N.M.L. Rev. 351 (2002).
New Mexico Legal Code