New Mexico § 21-16A-3 Definitions

New Mexico Statutes

§ 21-16A-3 — Definitions

New Mexico § 21-16A-3

Ch. 21State and Private Education Institutions

Art. 16ALearning Centers

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Bluebook

N.M. Stat. Ann. § 21-16A-3 (2026).

Text

As used in the Learning Center Act: A. "board" means a learning center district board; B. "commission" means the commission on higher education [higher education department]; C. "community college board" means the governing body of a community college district; D. "district" means a learning center district; E. "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; F. "institution" means a regionally accredited public or private post-secondary educational institution; G. "local school board" means the governing body of a school district; and H. "taxable value of property" me

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As used in the Learning Center Act: A. "board" means a learning center district board; B. "commission" means the commission on higher education [higher education department]; C. "community college board" means the governing body of a community college district; D. "district" means a learning center district; E. "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; F. "institution" means a regionally accredited public or private post-secondary educational institution; G. "local school board" means the governing body of a school district; and H. "taxable value of property" means the sum of the following: (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; (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]; (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 (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].