{"data":{"id":"us-nm/7-38-1","jurisdiction":"us-nm","citation":"7-38-1","heading":"Applicability.","body":"This article applies to the administration and enforcement of all taxes imposed under the Property Tax Code.","path":["Chapter 7 - Taxation","ARTICLE 38 Administration and Enforcement of Property Taxes"],"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":"ae3f1017f0de5cf9aecd4af1fea24852b8a8b9f57052930ab11c1392faa93cd9","source_id":"us-nm","stale":false,"prev":"us-nm/7-37-8","next":"us-nm/7-38-2"},"notice":"GroundRules: Original legal text. Not legal advice."}