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us-nm/statute/chapter-7/article-36 — Valuation of Property · Axiom
Axiom
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New Mexico
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Statutes
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Chapter 7
Valuation of Property
39 sections
7-36-1
Provisions for valuation of property; applicability.
7-36-2
Allocation of responsibility for valuation and determining classification of property for property taxation purposes; county assessor and department.
7-36-2.1
Classification of property.
7-36-3
Industrial revenue bond, pollution control bond, economic development bond and regional air center special economic district bond project property; health-related equipment; tax status.
7-36-3.1
Metropolitan redevelopment property; tax status of lessee's interests.
7-36-3.2
Enterprise zone property; tax status of lessee's interests.
7-36-4
Fractional property interests; definitions; taxation and valuation of fractional interests.
7-36-5
Repealed.
7-36-6
Repealed.
7-36-7
Property subject to valuation for property taxation purposes.
7-36-8
Tangible personal property exempt from property tax; exceptions.
7-36-9
Repealed.
7-36-10
Repealed.
7-36-11
Reserved.
7-36-12
Repealed.
7-36-13
Repealed.
7-36-14
Taxable situs; allocation of value of property.
7-36-15
Methods of valuation for property taxation purposes; general provisions.
7-36-16
Responsibility of county assessors to determine and maintain current and correct values of property.
7-36-17
Repealed.
7-36-18
Collection and publication of property valuation data.
7-36-19
Valuation of major industrial and commercial properties; specialists' services furnished to county assessor by department.
7-36-20
Special method of valuation; land used primarily for agricultural purposes.
7-36-21
Special method of valuation; livestock.
7-36-21.1
Repealed.
7-36-21.2
Limitation on increases in valuation of residential property.
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.
7-36-22
Mineral property; definitions and classifications for valuation purposes.
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.
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.
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.
7-36-26
Special method of valuation; manufactured homes.
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.
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.
7-36-29
Special method of valuation; property used for the generation, transmission or distribution of electric power or energy.
7-36-30
Special methods of valuation; property that is part of a communications system.
7-36-31
Special method of valuation; operating railroad property.
7-36-32
Special method of valuation; commercial aircraft.
7-36-33
Special method of valuation; certain industrial and commercial personal property.
