New Mexico Statutes

§ 7-37-2 — Imposition of the tax

New Mexico § 7-37-2
JurisdictionNew Mexico
Ch. 7Taxation
Art. 37Imposition of Property Tax

This text of New Mexico § 7-37-2 (Imposition of the tax) 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. § 7-37-2 (2026).

Text

A tax is imposed upon all property subject to valuation for property taxation purposes under Article 36 of Chapter 7 NMSA 1978. The tax shall be imposed at the rates authorized and in the manner and for the purposes specified in this article.

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Legislative History

1953 Comp., § 72-30-2, enacted by Laws 1973, ch. 258, § 35; 1982, ch. 28, §

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Bluebook (online)
New Mexico § 7-37-2, Counsel Stack Legal Research, https://law.counselstack.com/statute/nm/7/7-37-2.