7-37-2: Imposition of the tax.
Where this section sits in the code
- Chapter 7 - Taxation
- ARTICLE 37 Imposition of Property Tax
A tax is imposed upon all property subject to valuation for property taxation purposes under Article 36 of Chapter 7 NMSA 1978. The tax shall be imposed at the rates authorized and in the manner and for the purposes specified in this article.
Collected 2026-09-03T15:02:19Z. Source file · JSON