New Mexico Statutes

§ 66-6-26 — Registered vehicle exempt from property tax; exception

New Mexico·Ch. 66 Motor Vehicles·Art. 6 Fees
No vehicle upon which the registration fees provided for in the Motor Vehicle Code [66-1-1 NMSA 1978] have been paid shall be assessed or taxed upon any property assessment rolls in this state for the period for which the fees are paid, except that mobile homes shall be subject to assessment and property tax in addition to the vehicle registration fee.

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Legislative History

1953 Comp., § 64-6-26, enacted by Laws 1978, ch. 35, § 361.

Nearby Sections

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§ 66-1-1
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§ 66-1-2
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§ 66-1-4
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§ 66-1-4.1
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§ 66-1-4.10
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§ 66-1-4.11
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§ 66-1-4.12
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§ 66-1-4.13
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§ 66-1-4.14
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§ 66-1-4.15
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§ 66-1-4.16
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§ 66-1-4.17
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§ 66-1-4.18
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§ 66-1-4.19
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