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.
Cross 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.
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