{"data":{"id":"us-nm/7-37-2","jurisdiction":"us-nm","citation":"7-37-2","heading":"Imposition of the tax.","body":"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.","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":"295fa676d1f0bbe8475e378d0e9d51fef21f3d3ced746d476d65b2c2a9cd8e56","source_id":"us-nm","stale":false,"prev":"us-nm/7-37-1","next":"us-nm/7-37-3"},"notice":"GroundRules: Original legal text. Not legal advice."}