New Mexico Statutes

§ 7-34-4 — Ad valorem tax levied

New Mexico·Ch. 7 Taxation·Art. 34 Oil and Gas Production Equipment Ad Valorem Tax
An ad valorem tax is levied on the assessed value of the equipment at each production unit. The tax shall be at the rate certified to the department by the department of finance and administration under the provisions of Section 7-37-7 NMSA 1978.

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Legislative History

1953 Comp., § 72-24-4, enacted by Laws 1969, ch. 119, § 4; 1981, ch. 37, §

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