New Mexico Statutes
§ 7-37-1 — Provisions for imposition of tax; applicability
New Mexico § 7-37-1
This text of New Mexico § 7-37-1 (Provisions for imposition of tax; applicability) 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. § 7-37-1 (2026).
Text
The provisions of Chapter 7, Article 37 NMSA 1978 apply to and govern the imposition of the property tax. Except for Sections 7-37-7 and 7-37-7.1 NMSA 1978, the provisions of that article do not apply to: A. impositions or levies of taxes on specific classes of property authorized by laws outside of the Property Tax Code; and B. special benefit assessments authorized by laws outside of the Property Tax Code.
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Legislative History
1953 Comp., § 72-30-1, enacted by Laws 1973, ch. 258, § 34; 1986, ch. 32, §
Nearby Sections
15
§ 7-1-1
Short title§ 7-1-11.1
Managed audits§ 7-1-11.2
Required audit notices§ 7-1-12
Identification of taxpayers§ 7-1-13.1
Method of payment of certain taxes due§ 7-1-13.2
Repealed§ 7-1-13.3
Repealed§ 7-1-13.4
Electronic payments; reversalsCite This Page — Counsel Stack
Bluebook (online)
New Mexico § 7-37-1, Counsel Stack Legal Research, https://law.counselstack.com/statute/nm/7/7-37-1.