{"data":{"id":"us-nm/7-37-1","jurisdiction":"us-nm","citation":"7-37-1","heading":"Provisions for imposition of tax; applicability.","body":"The provisions of Chapter 7, Article 37 NMSA 1978 apply to and govern the imposition of the property tax. Except for Sections 7-37-7 and 7-37-7.1 NMSA 1978, the provisions of that article do not apply to:\nA. impositions or levies of taxes on specific classes of property authorized by laws outside of the Property Tax Code; and\nB. special benefit assessments authorized by laws outside of the Property Tax Code.","path":["Chapter 7 - Taxation","ARTICLE 37 Imposition of Property Tax"],"source_url":"https://nmonesource.com/nmos/nmsa-unanno/en/item/18507/index.do","current_through":"2026-07-01","vintage":"","retrieved_at":"2026-09-03T15:02:19Z","sha256":"0065c960f909ab62bdb88b55247418b077126b889f8e512563165feda7ef9794","source_id":"us-nm","stale":false,"prev":"us-nm/7-36-33","next":"us-nm/7-37-2"},"notice":"GroundRules: Original legal text. Not legal advice."}