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).