PocketLaw | New Mexico Statutes | Valuation of Property

Valuation of Property

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Provisions for valuation of property; applicability.

Allocation of responsibility for valuation and determining classification of property for property taxation purposes; county assessor and department.

Section
7-36-2.1

Classification of property.

Industrial revenue bond, pollution control bond, economic development bond and regional air center special economic district bond project property; health-related equipment; tax status.

Section
7-36-3.1

Metropolitan redevelopment property; tax status of lessee's interests.

Section
7-36-3.2

Enterprise zone property; tax status of lessee's interests.

Fractional property interests; definitions; taxation and valuation of fractional interests.

Repealed.

Repealed.

Property subject to valuation for property taxation purposes.

Tangible personal property exempt from property tax; exceptions.

Repealed.

Section
7-36-10

Repealed.

Section
7-36-11

Reserved.

Section
7-36-12

Repealed.

Section
7-36-13

Repealed.

Section
7-36-14

Taxable situs; allocation of value of property.

Section
7-36-15

Methods of valuation for property taxation purposes; general provisions.

Section
7-36-16

Responsibility of county assessors to determine and maintain current and correct values of property.

Section
7-36-17

Repealed.

Section
7-36-18

Collection and publication of property valuation data.

Section
7-36-19

Valuation of major industrial and commercial properties; specialists' services furnished to county assessor by department.

Section
7-36-20

Special method of valuation; land used primarily for agricultural purposes.

Section
7-36-21

Special method of valuation; livestock.

Section
7-36-21.1

Repealed.

Section
7-36-21.2

Limitation on increases in valuation of residential property.

Section
7-36-21.3

Limitation on increase in value for single-family dwellings occupied by low-income owners who are sixty-five years of age or older or disabled; requirements; penalties.

Section
7-36-22

Mineral property; definitions and classifications for valuation purposes.

Section
7-36-23

Special method of valuation; mineral property and property used in connection with mineral property; exception for potash and uranium mineral property and property used in connection with potash and uranium mineral property.

Section
7-36-24

Special method of valuation; mineral property and property used in connection with mineral property when the primary production from the mineral property is potash.

Section
7-36-25

Special method of valuation; mineral property and property used in connection with mineral property when the primary production from the mineral property is uranium.

Section
7-36-26

Special method of valuation; manufactured homes.

Section
7-36-27

Special method of valuation; pipelines, tanks, sales meters and plants used in the processing, gathering, transmission, storage, measurement or distribution of oil, natural gas, carbon dioxide or liquid hydrocarbons.

Section
7-36-28

Special method of valuation; pipelines, tanks, collection systems, meters, plants and hydrants used in the collection, transmission, storage, treatment, discharge, measurement or distribution of water or wastewater.

Section
7-36-29

Special method of valuation; property used for the generation, transmission or distribution of electric power or energy.

Section
7-36-30

Special methods of valuation; property that is part of a communications system.

Section
7-36-31

Special method of valuation; operating railroad property.

Section
7-36-32

Special method of valuation; commercial aircraft.

Section
7-36-33

Special method of valuation; certain industrial and commercial personal property.