New Mexico Statutes

§ 7-34-3 — Method of determining assessed value

New Mexico § 7-34-3
JurisdictionNew Mexico
Ch. 7Taxation
Art. 34Oil and Gas Production Equipment Ad Valorem Tax

This text of New Mexico § 7-34-3 (Method of determining assessed value) is published on Counsel Stack Legal Research, covering New Mexico primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
N.M. Stat. Ann. § 7-34-3 (2026).

Text

A.Annually the department shall compute the value of products of each production unit for the previous calendar year.
B.The taxable value of equipment of each production unit is an amount equal to twenty-seven percent of the value of products of each production unit.
C.The assessed value of equipment of each production unit shall be determined by applying the uniform assessment ratio to the taxable value of equipment of each production unit.

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Legislative History

1953 Comp., § 72-24-3, enacted by Laws 1969, ch. 119, § 3; 1972, ch. 60, § 1;

Nearby Sections

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Bluebook (online)
New Mexico § 7-34-3, Counsel Stack Legal Research, https://law.counselstack.com/statute/nm/7/7-34-3.