{"data":{"id":"us-nm/21-16a-3","jurisdiction":"us-nm","citation":"21-16A-3","heading":"Definitions.","body":"As used in the Learning Center Act:\nA. \"board\" means a learning center district board;\nB. \"commission\" means the commission on higher education [higher education department];\nC. \"community college board\" means the governing body of a community college district;\nD. \"district\" means a learning center district;\nE. \"extended learning services\" means academic and vocational educational programs offered by an institution away from a campus of the institution without the facility of a learning center and as defined by commission [department] rule consistent with the Learning Center Act;\nF. \"institution\" means a regionally accredited public or private post-secondary educational institution;\nG. \"local school board\" means the governing body of a school district; and\nH. \"taxable value of property\" means the sum of the following:\n(1) the \"net taxable value\", as that term is defined in the Property Tax Code [Chapter 7, Articles 35 to 38 NMSA 1978], of property subject to taxation under the Property Tax Code;\n(2) the \"assessed value\" of \"products\" as those terms are defined in the Oil and Gas Ad Valorem Production Tax Act [Chapter 7, Article 32 NMSA 1978];\n(3) the \"assessed value\" of \"equipment\" as those terms are defined in the Oil and Gas Production Equipment Ad Valorem Tax Act [Chapter 7, Article 34 NMSA 1978]; and\n(4) the \"taxable value\" of \"copper mineral property\" as those terms are defined in the Copper Production Ad Valorem Tax Act [Chapter 7, Article 39 NMSA 1978].","path":["Chapter 21 - State and Private Education Institutions","ARTICLE 16A Learning Centers"],"source_url":"https://nmonesource.com/nmos/nmsa-unanno/en/item/18521/index.do","current_through":"2026-07-01","vintage":"","retrieved_at":"2026-09-03T15:02:19Z","sha256":"81865c9df6a2ab7613ceef7acaaba046d23b09dd6a7d6f62778c4789ed59d497","source_id":"us-nm","stale":false,"prev":"us-nm/21-16a-2","next":"us-nm/21-16a-4"},"notice":"GroundRules: Original legal text. Not legal advice."}